Interpretations
|
Title
|
Effective
Date* |
Interpretation SIC-7
|
Introduction of the Euro
|
01/01/05 |
| Interpretation
SIC-10 |
Government
Assistance - No Specific Relation to Operating Activities |
01/01/05 |
| Interpretation
SIC-12 |
Consolidation
- Special Purpose Entities |
01/01/05 |
| |
Amendment
to SIC - 12: Scope of SIC 12 |
01/01/05 |
| Interpretation
SIC-13 |
Jointly
Controlled Entities - Non-Monetary Contributions by
Ventures |
01/01/05 |
| Interpretation
SIC-15 |
Operating
Leases - Incentives |
01/01/05 |
| Interpretation
SIC-21 |
Income
Taxes - Recovery of Revalued Non-Depreciable Assets |
01/01/05 |
| Interpretation
SIC-25 |
Income
Taxes - Changes in Tax Status of an Enterprise or
its Shareholders |
01/01/05 |
| Interpretation
SIC-27 |
Evaluating
the Substance of Transactions Involving the Legal
Form of a Lease |
01/01/05 |
| Interpretation
SIC-29 |
Disclosure
- Service Concession Arrangements |
01/01/05 |
| Interpretation
SIC-31 |
Revenue
- Barter Transactions Involving Advertising Services |
01/01/05 |
| Interpretation
SIC-32 |
Intangible
Assets - Web Site Costs |
01/01/05 |
| Interpretation
IFRIC-1 |
Changes
in Existing Decommissioning, Restoration and Similar
Liabilities |
01/01/05 |
| Interpretation
IFRIC-2 |
Members'
Share in Co-operative Entities and Similar Instruments |
01/01/05 |
| Interpretation
IFRIC-4 |
Determining
Whether an Arrangement Contains a Lease |
01/01/06 |
| Interpretation
IFRIC-5 |
Rights
to Interest arising from Decommissioning, Restoration
and Environmental Rehabilitation Funds |
01/01/06 |
| Interpretation
IFRIC-6 |
Liabilities
arising from Participating in a Specific Market -
Waste Electrical and Electronic Equipment |
12/01/05 |
| Interpretation
IFRIC-7 |
Applying
the Restatement Approach under PAS 29 Financial Reporting
in Hyperinflationary Economies |
03/01/06 |
| Interpretation
IFRIC-8 |
Scope
of PFRS 2 |
05/01/06 |
| Interpretation
IFRIC-9 |
Reassessment
of Embedded Derivatives |
06/01/06 |
| Interpretation
IFRIC-10 |
Interim
Financial Reporting and Impairment |
11/01/06 |
| Interpretation
IFRIC-11 |
Group
and Treasury Share Transactions |
03/01/07 |
| Interpretation
IFRIC-12 |
Service
Concession Arrangements |
01/01/08 |
| Interpretation
IFRIC-13 |
Customer
Loyalty Programmes |
07/01/08 |
| Interpretation
IFRIC-14 |
PAS
19 - The Limit on a Defined Asset, Minimum Funding
Requirements and their Interaction |
01/01/08 |