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Thursday, 26 April 2012

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The table list below the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued.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'



#NameIssued
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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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SIC 16 Share Capital – Reacquired Own Equity Instruments (Treasury Shares)Superseded 1999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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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

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