List of IFRIC Interpretations

The IFRS Foundation provides free access (through Basic registration) to the PDF files of
the current year's IFRIC® Interpretations (Part A of the Issued Standards—the Red Book),

as well as available translations of Interpretations.

This section also provides high level and non-technical summaries for the Interpretations. 

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Interpretation name

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments

IFRIC 4 Determining whether an Arrangement Contains a Lease

IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and

Environmental Rehabilitation Funds

IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and

Electronic Equipment

IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in

Hyperinflationary Economies

IFRIC 9 Reassessment of Embedded Derivatives

IFRIC 10 Interim Financial Reporting and Impairment

IFRIC 12 Service Concession Arrangements

IFRIC 13 Customer Loyalty Programmes

IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding

Requirements and their Interaction

IFRIC 15 Agreements for the Construction of Real Estate

IFRIC 16 Hedges of a Net Investment in a Foreign Operation

IFRIC 17 Distributions of Non-cash Assets to Owners

IFRIC 18 Transfers of Assets from Customers

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

IFRIC 21 Levies

IFRIC 22 Foreign Currency Transactions and Advance Consideration

IFRIC 23 Uncertainty over Income Tax Treatments

SIC-7 Introduction of the Euro

SIC-10 Government Assistance—No Specific Relation to Operating Activities

SIC-15 Operating Leases—Incentives

SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease

SIC-29 Service Concession Arrangements: Disclosures

SIC-31 Revenue—Barter Transactions Involving Advertising Services

SIC-32 Intangible Assets—Web Site Costs

Disclaimer

The Board has not approved these summaries, and the summaries should not be relied on

for preparing financial statements in conformity with IFRS Standards.