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IFRS Accounting Standards Without Early Adoption — 2024 (Annotated Blue Book) IFRIC Interpretations
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IFRIC 1 — Changes in Existing Decommissioning, Restoration and Similar LiabilitiesIFRIC 2 — Members' Shares in Co-operative Entities and Similar InstrumentsIFRIC 5 — Rights to Interests Arising From Decommissioning, Restoration and Environmental Rehabilitation FundsIFRIC 6 — Liabilities Arising From Participating in a Specific Market — Waste Electrical and Electronic EquipmentIFRIC 7 — Applying the Restatement Approach Under IAS 29 — Financial Reporting in Hyperinflationary EconomiesIFRIC 10 — Interim Financial Reporting and ImpairmentIFRIC 12 — Service Concession ArrangementsIFRIC 14 — IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their InteractionIFRIC 16 — Hedges of a Net Investment in a Foreign OperationIFRIC 17 — Distributions of Non-cash Assets to OwnersIFRIC 19 — Extinguishing Financial Liabilities With Equity InstrumentsIFRIC 20 — Stripping Costs in the Production Phase of a Surface MineIFRIC 21 — LeviesIFRIC 22 — Foreign Currency Transactions and Advance ConsiderationIFRIC 23 — Uncertainty over Income Tax Treatments
IFRIC 1 — Changes in Existing Decommissioning, Restoration and Similar LiabilitiesIFRIC 2 — Members' Shares in Co-operative Entities and Similar InstrumentsIFRIC 5 — Rights to Interests Arising From Decommissioning, Restoration and Environmental Rehabilitation FundsIFRIC 6 — Liabilities Arising From Participating in a Specific Market — Waste Electrical and Electronic EquipmentIFRIC 7 — Applying the Restatement Approach Under IAS 29 — Financial Reporting in Hyperinflationary EconomiesIFRIC 10 — Interim Financial Reporting and ImpairmentIFRIC 12 — Service Concession ArrangementsIFRIC 14 — IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their InteractionIFRIC 16 — Hedges of a Net Investment in a Foreign OperationIFRIC 17 — Distributions of Non-cash Assets to OwnersIFRIC 19 — Extinguishing Financial Liabilities With Equity InstrumentsIFRIC 20 — Stripping Costs in the Production Phase of a Surface MineIFRIC 21 — LeviesIFRIC 22 — Foreign Currency Transactions and Advance ConsiderationIFRIC 23 — Uncertainty over Income Tax Treatments