IFRIC 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a pronouncement has not yet been superseded) of each pronouncement and the date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 'IFRIC Interpretations'
Extracted from http://www.iasplus.com/en/standards
| # | Name | Issued |
|---|---|---|
| IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities | 2004 |
| IFRIC 2 | Members' Shares in Co-operative Entities and Similar Instruments | 2004 |
| IFRIC 3 | Emission Rights Withdrawn June 2005 |
2004 |
| IFRIC 4 | Determining Whether an Arrangement Contains a Lease | 2004 |
| IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 2004 |
| IFRIC 6 | Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment | 2005 |
| IFRIC 7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | 2005 |
| IFRIC 8 | Scope of IFRS 2 Withdrawn effective 1 January 2010 |
2006 |
| IFRIC 9 | Reassessment of Embedded Derivatives | 2006 |
| IFRIC 10 | Interim Financial Reporting and Impairment | 2006 |
| IFRIC 11 | IFRS 2: Group and Treasury Share Transactions Withdrawn effective 1 January 2010 |
2006 |
| IFRIC 12 | Service Concession Arrangements | 2006 |
| IFRIC 13 | Customer Loyalty Programmes | 2007 |
| IFRIC 14 | IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 2007 |
| IFRIC 15 | Agreements for the Construction of Real Estate | 2008 |
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | 2008 |
| IFRIC 17 | Distributions of Non-cash Assets to Owners | 2008 |
| IFRIC 18 | Transfers of Assets from Customers | 2009 |
| IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments | 2009 |
| IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | 2011 |
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