Our Interpretation Summaries were updated to reflect the six new ones:
- SIC 27, Evaluating the Substance of Transactions in the Legal Form of a Lease
- SIC 28, Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments
- SIC 29, Disclosure - Service Concession Arrangements
- SIC 30, Reporting Currency - Translation from Measurement Currency to Presentation Currency
- SIC 31, Revenue - Barter Transactions Involving Advertising Services
- SIC 33, Consolidation and Equity Method - Potential Voting Rights and Allocation of Ownership Interests
We also updated our
Table of Effective Dates.
Click for
IASB Press Release on SIC 27 to 33 (PDF 43k).