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).
# | Name | Issued |
---|---|---|
IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities | 2004 |
IFRIC 2 | Members' Shares in Co-operative Entities and Similar Instruments | 2004 |
IFRIC 3 | Emission Rights Withdrawn June 2005 |
2004 |
IFRIC 4 |
Determining Whether an Arrangement Contains a Lease Will be superseded by IFRS 16 as of 1 January 2019
|
2004 |
IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 2004 |
IFRIC 6 | Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment | 2005 |
IFRIC 7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | 2005 |
IFRIC 8 | Scope of IFRS 2 Withdrawn effective 1 January 2010 |
2006 |
IFRIC 9 | Reassessment of Embedded Derivatives | 2006 |
IFRIC 10 | Interim Financial Reporting and Impairment | 2006 |
IFRIC 11 | IFRS 2: Group and Treasury Share Transactions Withdrawn effective 1 January 2010 |
2006 |
IFRIC 12 | Service Concession Arrangements | 2006 |
IFRIC 13 | Customer Loyalty Programmes Will be superseded by IFRS 15 as of 1 January 2018 |
2007 |
IFRIC 14 | IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 2007 |
IFRIC 15 | Agreements for the Construction of Real Estate Will be superseded by IFRS 15 as of 1 January 2018 |
2008 |
IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | 2008 |
IFRIC 17 | Distributions of Non-cash Assets to Owners | 2008 |
IFRIC 18 | Transfers of Assets from Customers Will be superseded by IFRS 15 as of 1 January 2018 |
2009 |
IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments | 2009 |
IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | 2011 |
IFRIC 21 | Levies | 2013 |
IFRIC 22 | Foreign Currency Transactions and Advance Consideration | 2016 |
IFRIC 23 | Uncertainty over Income Tax Treatments | 2017 |
Note
The above table lists the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued. Where a pronouncement has been reissued with the same or a different name, the date indicated in the above table is the date the revised pronouncement was reissued (these are indicated with an asterisk (*)). The majority of the pronouncements have also been amended through IASB or IFRS Interpretations Committee projects, for consequential amendments arising on the issue of other pronouncements, the annual improvements process, and other factors. Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information.