| IFRIC Interpretation |
Effective Date |
|---|
| IFRIC 1
| Changes in Existing Decommissioning, Restoration and Similar Liabilities
| Annual periods beginning on or after 1 September 2004 |
| IFRIC 2
| Members' Shares in Co-operative Entities and Similar Instruments
| Annual periods beginning on or after 1 January 2005 |
| IFRIC 3
| Emission Rights
| Annual periods beginning on or after 1 March 2005
IFRIC 3 was withdrawn by the IASB in June 2005 |
| IFRIC 4
| Determining Whether an Arrangement Contains a Lease
| Annual periods beginning on or after 1 January 2006 |
| IFRIC 5
| Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
| Annual periods beginning on or after 1 January 2006 |
| IFRIC 6
| Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
| Periods beginning on or after 1 December 2005 |
| IFRIC 7
| Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
| Annual periods beginning on or after 1 March 2006 |
| IFRIC 8
| Scope of IFRS 2
| Annual periods beginning on or after 1 May 2006
Withdrawn as of 1 January 2010 |
| IFRIC 9
| Reassessment of Embedded Derivatives
| Annual periods beginning on or after 1 June 2006 |
| IFRIC 9 | Reassessment of Embedded Derivatives
— Amendments resulting from April 2009 Annual Improvements to IFRSs | Annual periods beginning on or after 1 July
2009 |
| IFRIC 10
| Interim Financial Reporting and Impairment
| Annual periods beginning on or after 1 November 2006 |
| IFRIC 11
| IFRS 2: Group and Treasury Share Transactions
| Annual periods beginning on or after 1 March 2007
Withdrawn as of 1 January 2010 |
| IFRIC 12
| Service Concession Arrangements
| Annual periods beginning on or after 1 January 2008 |
| IFRIC 13
| Customer Loyalty Programmes
| Annual periods beginning on or after 1 July 2008 |
| IFRIC 13 | Customer Loyalty Programmes
— Amendments resulting from May 2010 Annual Improvements to IFRSs | Annual periods beginning on or after 1 January
2011 |
| IFRIC 14
| IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
| Annual periods beginning on or after 1 January 2008 |
| IFRIC 14
| AS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
— November 2009 Amendments with respect to voluntary prepaid contributions |
Annual periods beginning on or after 1 January 2011 |
| IFRIC 15
| Agreements for the Construction of Real Estate
| Annual periods beginning on or after 1 January 2009 |
| IFRIC 16
| Hedges of a Net Investment in a Foreign Operation
| Annual periods beginning on or after 1 October 2008 |
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation
— Amendments resulting from April 2009 Annual Improvements to IFRSs | Annual periods beginning on or after 1 July
2009 |
| IFRIC 17
| Distributions of Non-cash Assets to Owners
| Annual periods beginning on or after 1 July 2009 |
| IFRIC 18
| Transfers of Assets from Customers
| Transfers received on or after 1 July 2009 |
| IFRIC 19
| Extinguishing Financial Liabilities with Equity Instruments
| Annual periods beginning on or after 1 July 2010 |
| Information about Effective Dates of Recent Standards. |
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