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IAS 38 — Player transfer payments

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IFRIC 3 — Emission Rights (withdrawn)
Originally effective for annual periods beginning on or after 1 March 2005, the IASB withdrew IFRIC 3 after discussion at its June 2005 meeting.
IFRIC 12 — Service Concession Arrangements
IFRIC 12 clarifies how certain aspects of existing IASB literature are to be applied to arrangements whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor's infrastructure assets such as roads, bridges, tunnels, airports, energy distribution networks, prisons or hospitals. IFRIC 12 is effective for annual periods beginning on or after 1 January 2008.
IFRIC 13 — Customer Loyalty Programmes
IFRIC 13 addresses accounting by entities that grant loyalty award credits (such as 'points' or travel miles) to customers who buy other goods or services. IFRIC 13 is effective for annual periods beginning on or after 1 July 2008.
IFRIC 20 — Stripping Costs in the Production Phase of a Surface Mine
IFRIC 20 considers when and how to account separately for the benefits arising from the removal of mine waste materials ('overburden') to gain access to mineral ore deposits, as well as how to measure these benefits both initially and subsequently. IFRIC 20 was issued on 19 October 2011 and applies to annual periods beginning on or after 1 January 2013.
SIC-6 — Costs of Modifying Existing Software
SIC-6 was superseded by, and incorporated into, IAS 16 'Property, Plant and Equipment' (Revised 2003), effective for annual periods beginning on or after 1 January 2005.
SIC-32 — Intangible Assets – Web Site Costs
SIC-32 concludes that a website developed by an entity using internal expenditure, whether for internal or external access, is an internally generated intangible asset that is subject to the requirements of IAS 38 'Intangible Assets'. The Interpretation is effective from 25 March 2002.
SIC-32 — Intangible Assets – Web Site Costs
SIC-32 concludes that a website developed by an entity using internal expenditure, whether for internal or external access, is an internally generated intangible asset that is subject to the requirements of IAS 38 'Intangible Assets'. The Interpretation is effective from 25 March 2002.

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