Effective dates of Interpretations
| Interpretation | Effective date | |
|---|---|---|
| IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities | Annual periods beginning on or after 1 September 2004 |
| IFRIC 2 | Members' Shares in Co-operative Entities and Similar Instruments | Annual periods beginning on or after 1 January 2005 |
| IFRIC 3 | Emission Rights |
Annual periods beginning on or after 1 March 2005 |
| IFRIC 4 | Determining Whether an Arrangement Contains a Lease | Annual periods beginning on or after 1 January 2006 |
| IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | Annual periods beginning on or after 1 January 2006 |
| IFRIC 6 | Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment | Periods beginning on or after 1 December 2005 |
| IFRIC 7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | Annual periods beginning on or after 1 March 2006 |
| IFRIC 8 | Scope of IFRS 2 | Annual periods beginning on or after 1 May 2006Withdrawn as of 1 January 2010 |
| IFRIC 9 | Reassessment of Embedded Derivatives | Annual periods beginning on or after 1 June 2006 |
| IFRIC 9 | Reassessment of Embedded Derivatives Amendments resulting from April 2009 Annual Improvements to IFRSs | Annual periods beginning on or after 1 July 2009 |
| IFRIC 10 | Interim Financial Reporting and Impairment | Annual periods beginning on or after 1 November 2006 |
| IFRIC 11 | IFRS 2: Group and Treasury Share Transactions | Annual periods beginning on or after 1 March 2007 Withdrawn as of 1 January 2010 |
| IFRIC 12 | Service Concession Arrangements | Annual periods beginning on or after 1 January 2008 |
| IFRIC 13 | Customer Loyalty Programmes | Annual periods beginning on or after 1 July 2008 |
| IFRIC 13 | Customer Loyalty Programmes Amendments resulting from May 2010 Annual Improvements to IFRSs | Annual periods beginning on or after 1 January 2011 |
| IFRIC 14 | IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | Annual periods beginning on or after 1 January 2008 |
| IFRIC 14 | IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction November 2009 Amendments with respect to voluntary prepaid contributions | Annual periods beginning on or after 1 January 2011 |
| IFRIC 15 | Agreements for the Construction of Real Estate | Annual periods beginning on or after 1 January 2009 |
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | Annual periods beginning on or after 1 October 2008 |
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation Amendments resulting from April 2009 Annual Improvements to IFRSs | Annual periods beginning on or after 1 July 2009 |
| IFRIC 17 | Distributions of Non-cash Assets to Owners | Annual periods beginning on or after 1 July 2009 |
| IFRIC 18 | Transfers of Assets from Customers | Transfers received on or after 1 July 2009 |
| IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments | Annual periods beginning on or after 1 July 2010 |
| IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | Annual periods beginning on or after 1 January 2013 |
| IFRIC 21 | Levies | Annual periods beginning on or after 1 January 2014 |
| IFRIC 22 | Foreign Currency Transactions and Advance Consideration | Annual periods beginning on or after 1 January 2018 |
| IFRIC 23 | Uncertainty over Income Tax Treatments | Annual periods beginning on or after 1 January 2019 |
