Interpretation files updated for recent decisions
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