PHILIPPINE INTERPRETATIONS - SIC
| No. |
Title
|
Effective
Date |
| Philippine Interpretation SIC–7 |
Introduction of the Euro |
01/01/05
|
| Philippine Interpretation SIC–10 |
Government Assistance - No Specific Relation to Operating Activities |
01/01/05
|
| Philippine Interpretation SIC–12 |
Consolidation - Special Purpose Entities |
01/01/05
|
| |
Amendment to SIC - 12: Scope of SIC 12 |
01/01/05
|
| Philippine Interpretation SIC–13 |
Jointly Controlled Entities - Non-Monetary Contributions by Venturers |
01/01/05
|
| Philippine Interpretation SIC–15 |
Operating Leases - Incentives |
01/01/05
|
| Philippine Interpretation SIC–21 |
Income Taxes - Recovery of Revalued Non-Depreciable Assets |
01/01/05
|
| Philippine Interpretation SIC–25 |
Income Taxes - Changes in the Tax Status of an Entity or its Shareholders |
01/01/05
|
| Philippine Interpretation SIC–27 |
Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
01/01/05
|
| Philippine Interpretation SIC–29 |
Disclosure - Service Concession Arrangements1 |
01/01/05
|
| Philippine Interpretation SIC–31 |
Revenue - Barter Transactions Involving Advertising Services |
01/01/05
|
| Philippine Interpretation SIC–32 |
Intangible Assets - Web Site Costs |
01/01/05
|
| |
|
|
1 The title was changed by IFRIC 12 to Service Concession Arrangements: Disclosures.