SIC Interpretations
Title | Effective Date |
---|---|
SIC-7 — Introduction of the Euro | Jan 01, 2011 |
SIC-10 — Government Assistance – No Specific Relation to Operating Activities | Jan 01, 2011 |
SIC-12 — Consolidation – Special Purpose Entities | Jan 01, 2013 |
SIC-13 — Jointly Controlled Entities – Non-Monetary Contributions by Venturers [Superseded] | Jan 01, 2013 |
SIC-15 — Operating Leases – Incentives | Jan 01, 2011 |
SIC-25 — Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders | Jan 01, 2011 |
SIC-27 — Evaluating the Substance of Transactions in the Legal Form of a Lease | Jan 01, 2011 |
SIC-29 — Service Concession Arrangements: Disclosures | Jan 01, 2011 |
SIC-31 — Revenue – Barter Transactions Involving Advertising Services | Jan 01, 2018 |
SIC-32 — Intangible Assets – Web Site Costs | Jan 01, 2011 |