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IFRIC Interpretations

# Name Issued
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 2004
IFRIC 2 Members’ Shares in Cooperative Entities and Similar Instruments 2004
IFRIC 3 Emission RightsWithdrawn June 2005 2004
IFRIC 4 Determining Whether an Arrangement Contains a Lease 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 2Withdrawn 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IFRIC 11 IFRS 2: Group and Treasury Share Transactions Withdrawn effective 1 January 2010 2006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IFRIC 13 Customer Loyalty Programmes Will be superseded by IFRS 15 as of 1 January 2017 2007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IFRIC 15 Agreements for the Construction of Real EstateWill be superseded by IFRS 15 as of 1 January 2017 2008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IFRIC 18 Transfers of Assets from Customers Will be superseded by IFRS 15 as of 1 January 2017 2009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