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IFRIC 3 was withdrawn by the IASB in June 2005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Withdrawn as of 1 January 2010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 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Withdrawn as of 1 January 2010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 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;
November 2009 amendment with respect to voluntary prepaid contributions is effective for 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 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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