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International Financial Reporting Standards (linked to Deloitte accounting guidance)

International Financial Reporting Interpretations

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IFRIC Interpretation 1 — Changes in Existing Decommissioning, Restoration and Similar LiabilitiesIFRIC Interpretation 2 — Members’ Shares in Co-operative Entities and Similar InstrumentsIFRIC Interpretation 4 — Determining whether an Arrangement contains a LeaseIFRIC Interpretation 5 — Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation FundsIFRIC Interpretation 6 – Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic EquipmentIFRIC Interpretation 7 — Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary EconomiesIFRIC Interpretation 8 – Scope of IFRS 2IFRIC Interpretation 9 — Reassessment of Embedded DerivativesIFRIC Interpretation 10 — Interim Financial Reporting and ImpairmentIFRIC Interpretation 11 – IFRS 2—Group and Treasury Share TransactionsIFRIC Interpretation 12 — Service Concession ArrangementsIFRIC Interpretation 13 — Customer Loyalty ProgrammesIFRIC Interpretation 14 — IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction IFRIC Interpretation 15 — Agreements for the Construction of Real EstateIFRIC Interpretation 16 — Hedges of a Net Investment in a Foreign OperationIFRIC Interpretation 17 — Distributions of Non-cash Assets to OwnersIFRIC Interpretation 18 — Transfers of Assets from CustomersIFRIC Interpretation 19 — Extinguishing Financial Liabilities with Equity InstrumentsIFRIC Interpretation 20 — Stripping Costs in the Production Phase of a Surface MineIFRIC Interpretation 21 — Levies IFRIC Interpretation 22 — Foreign Currency TransactionsIFRIC Interpretation 23 — Uncertainty Over Income Tax Treatments