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Interpretation files updated for recent decisions

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02 Jan 2002

Our Interpretation Summaries were updated to reflect the six new ones: SIC 27, Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28, Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments SIC 29, Disclosure - Service Concession Arrangements SIC 30, Reporting Currency - Translation from Measurement Currency to Presentation Currency SIC 31, Revenue - Barter Transactions Involving Advertising Services SIC 33, Consolidation and Equity Method - Potential Voting Rights and Allocation of Ownership Interests We also updated our Table of Effective Dates. Click for IASB Press Release on SIC 27 to 33 (PDF 43k). .

Our Interpretation Summaries were updated to reflect the six new ones:

  • SIC 27, Evaluating the Substance of Transactions in the Legal Form of a Lease
  • SIC 28, Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments
  • SIC 29, Disclosure - Service Concession Arrangements
  • SIC 30, Reporting Currency - Translation from Measurement Currency to Presentation Currency
  • SIC 31, Revenue - Barter Transactions Involving Advertising Services
  • SIC 33, Consolidation and Equity Method - Potential Voting Rights and Allocation of Ownership Interests
We also updated our Table of Effective Dates. Click for IASB Press Release on SIC 27 to 33 (PDF 43k).

Correction list for hyphenation

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