IFRIC Interpretations

E453761

IFRS literature accounting standard interpretation authoritative guidance

IFRIC Interpretations are authoritative guidance issued by the IFRS Interpretations Committee to clarify the application of International Financial Reporting Standards in specific accounting scenarios.

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Statements (55)

Predicate	Object
instanceOf	IFRS literature ⓘ accounting standard interpretation ⓘ authoritative guidance ⓘ
access	available on IFRS Foundation website ⓘ
appliesTo	IAS Standards NERFINISHED ⓘ International Financial Reporting Standards NERFINISHED ⓘ
approvedBy	International Accounting Standards Board NERFINISHED ⓘ
componentOf	IFRS literature hierarchy NERFINISHED ⓘ
developedBy	IFRS Interpretations Committee NERFINISHED ⓘ
example	IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities NERFINISHED ⓘ IFRIC 10 Interim Financial Reporting and Impairment NERFINISHED ⓘ IFRIC 11 IFRS 2—Group and Treasury Share Transactions NERFINISHED ⓘ IFRIC 12 Service Concession Arrangements NERFINISHED ⓘ IFRIC 13 Customer Loyalty Programmes NERFINISHED ⓘ IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction NERFINISHED ⓘ IFRIC 15 Agreements for the Construction of Real Estate NERFINISHED ⓘ IFRIC 16 Hedges of a Net Investment in a Foreign Operation NERFINISHED ⓘ IFRIC 17 Distributions of Non‑cash Assets to Owners NERFINISHED ⓘ IFRIC 18 Transfers of Assets from Customers NERFINISHED ⓘ IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments NERFINISHED ⓘ IFRIC 2 Members’ Shares in Co‑operative Entities and Similar Instruments NERFINISHED ⓘ IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine NERFINISHED ⓘ IFRIC 21 Levies NERFINISHED ⓘ IFRIC 22 Foreign Currency Transactions and Advance Consideration NERFINISHED ⓘ IFRIC 23 Uncertainty over Income Tax Treatments NERFINISHED ⓘ IFRIC 4 Determining whether an Arrangement contains a Lease NERFINISHED ⓘ IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds NERFINISHED ⓘ IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment NERFINISHED ⓘ IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies NERFINISHED ⓘ IFRIC 8 Scope of IFRS 2 NERFINISHED ⓘ IFRIC 9 Reassessment of Embedded Derivatives NERFINISHED ⓘ
form	separate numbered interpretations ⓘ
governedBy	IFRS Foundation NERFINISHED ⓘ
issuedBy	IFRS Interpretations Committee NERFINISHED ⓘ International Accounting Standards Board NERFINISHED ⓘ
jurisdiction	international ⓘ
language	English ⓘ
legalStatus	authoritative under IFRS ⓘ
namingConvention	IFRIC followed by a number ⓘ
predecessor	SIC Interpretations NERFINISHED ⓘ
purpose	clarify application of IFRS in specific scenarios ⓘ ensure consistent application of IFRS ⓘ reduce diversity in practice ⓘ
relatedTo	IASB Standards NERFINISHED ⓘ IFRS Standards NERFINISHED ⓘ SIC Interpretations NERFINISHED ⓘ
requires	public consultation before finalisation ⓘ
scope	narrow and well‑defined fact patterns ⓘ specific accounting issues under IFRS ⓘ
status	some interpretations superseded or withdrawn as standards evolve ⓘ
translatedInto	multiple languages ⓘ
usedBy	accounting standard‑setters ⓘ auditors ⓘ entities preparing IFRS financial statements ⓘ regulators ⓘ

Referenced by (2)

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IFRS → component → IFRIC Interpretations ⓘ

International Financial Reporting Standards → component → IFRIC Interpretations ⓘ