IFRIC Interpretations


IFRIC Interpretations are developed by the IFRS Interpretations Committee (previously the International Financial Reporting Interpretations Committee, IFRIC) and are issued after approval by the International Accounting Standards Board (IASB).

Return to full index

IFRIC 1 — Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2 — Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 4 — Determining Whether an Arrangement Contains a Lease
IFRIC 5 — Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 6 — Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
IFRIC 7 — Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC 9 — Reassessment of Embedded Derivatives
IFRIC 10 — Interim Financial Reporting and Impairment
IFRIC 12 — Service Concession Arrangements
IFRIC 13 — Customer Loyalty Programs
IFRIC 14 — IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 15 — Agreements for the Construction of Real Estate
IFRIC 16 — Hedges of a Net Investment in a Foreign Operation
IFRIC 17 — Distributions of Non-cash Assets to Owners
IFRIC 18 — Transfers of Assets from Customers
IFRIC 19 — Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20 — Stripping Costs in the Production Phase of a Surface Mine
IFRIC 21 — Levies
IFRIC 22 — Foreign Currency Transactions and Advance Consideration
IFRIC 23 — Uncertainty over Income Tax Treatments

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.