International Financial Reporting Standards (IFRS)

Standards Interpretations Committee (SIC) Interpretations

Note

The table list below the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued. Where a pronouncement has been reissued with the same or a different name, the date indicated in the table is the date the revised pronouncement was reissued (these are indicated with an asterisk (*) in the tables). The table relates specifically to standards termed 'IFRS'

Extracted from http://www.iasplus.com/en/standards

#	Name	Issued
SIC 1	Consistency – Different Cost Formulas for Inventories Superseded	1997
SIC 2	Consistency – Capitalisation of Borrowing Costs Superseded	1997
SIC 3	Elimination of Unrealised Profits and Losses on Transactions with Associates Superseded	1997
SIC 5	Classification of Financial Instruments - Contingent Settlement Provisions Superseded	1998
SIC 6	Costs of Modifying Existing Software Superseded	1998
SIC 7	Introduction of the Euro	1998
SIC 8	First-Time Application of IASs as the Primary Basis of Accounting Superseded	1998
SIC 9	Business Combinations – Classification either as Acquisitions or Unitings of Interests Superseded	1998
SIC 10	Government Assistance – No Specific Relation to Operating Activities	1998
SIC 11	Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded	1998
SIC 12	Consolidation – Special Purpose Entities	1998
SIC 13	Jointly Controlled Entities – Non-Monetary Contributions by Venturers	1998
SIC 14	Property, Plant and Equipment – Compensation for the Impairment or Loss of Items Superseded	1998
SIC 15	Operating Leases – Incentives	1999
SIC 16	Share Capital – Reacquired Own Equity Instruments (Treasury Shares)Superseded	1999
SIC 17	Equity – Costs of an Equity Transaction Superseded	2000
SIC 18	Consistency – Alternative Methods Superseded	2000
SIC 19	Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 Superseded	2000
SIC 20	Equity Accounting Method – Recognition of Losses Superseded	2000
SIC 21	Income Taxes – Recovery of Revalued Non-Depreciable Assets	2000
SIC 22	Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported Superseded	2000
SIC 23	Property, Plant and Equipment – Major Inspection or Overhaul Costs Superseded	2000
SIC 24	Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares Superseded	2000
SIC 25	Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders	2000
SIC 27	Evaluating the Substance of Transactions in the Legal Form of a Lease	2000
SIC 28	Business Combinations – 'Date of Exchange' and Fair Value of Equity Instruments Superseded	2001
SIC 29	Disclosure – Service Concession Arrangements	2001
SIC 30	Reporting Currency – Translation from Measurement Currency to Presentation Currency Superseded	2001
SIC 31	Revenue – Barter Transactions Involving Advertising Services	2001
SIC 32	Intangible Assets – Web Site Costs	2001
SIC 33	Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests Superseded	2001