This page contains links to our summaries, analysis, history and resources for IFRIC

Interpretations, which are developed by the IFRS Interpretations Committee (previously the
International Financial Reporting Interpretations Committee, IFRIC), and issued after
approval by the International Accounting Standards Board (IASB).
Title

Issued Effective

Date

IFRIC 1 Changes in Existing Decommissioning, Restoration and

2004
Similar Liabilities
IFRIC 2 Members' Shares in Co-operative Entities and Similar
2004
Instruments
IFRIC 3 Emission Rights (withdrawn)
2004
IFRIC 4 Determining Whether an Arrangement Contains a Lease
2004
IFRIC 5 Rights to Interests Arising from Decommissioning,
2004
Restoration and Environmental Rehabilitation Funds
IFRIC 6 Liabilities Arising from Participating in a Specific Market
2005
Waste Electrical and Electronic Equipment
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial
2005
Reporting in Hyperinflationary Economies
IFRIC 8 Scope of IFRS 2
2006
IFRIC 9 Reassessment of Embedded Derivatives
2006
IFRIC 10 Interim Financial Reporting and Impairment
2006
IFRIC 11 IFRS 2: Group and Treasury Share Transactions
2006
IFRIC 12 Service Concession Arrangements
2006
IFRIC 13 Customer Loyalty Programmes
2007
IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum
2007
Funding Requirements and their Interaction
IFRIC 15 Agreements for the Construction of Real Estate
2008
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
2008
IFRIC 17 Distributions of Non-cash Assets to Owners
2008
IFRIC 18 Transfers of Assets from Customers
2009
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 2009
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 2011
IFRIC 21 Levies
2013

2004-09-01
2005-01-01
2005-03-01
2006-01-01
2006-01-01
2005-12-01
2006-03-01
2006-05-01
2006-06-01
2006-11-01
2007-03-01
2008-01-01
2008-01-01
2008-01-01
2009-01-01
2008-10-01
2009-07-01
2009-07-01
2010-07-01
2013-01-01
2014-01-01

Note: The table above lists the most recent version(s) of each pronouncement and the date
each version was originally issued. Click through to our page for each pronouncement for a
full history.

Halaman ini berisi link ke ringkasan kami, analisis, sejarah dan sumber
daya untuk IFRIC Interpretasi, yang dikembangkan oleh Komite Interpretasi
IFRS (International Committee sebelumnya Pelaporan Keuangan Interpretasi,

IFRIC), dan diterbitkan setelah disetujui oleh Dewan Standar Akuntansi

Internasional (IASB) .
Judul Ditempatkan Tanggal Efektif
IFRIC 1 - Perubahan atas Liabilitas Aktivitas yang ada, Restorasi dan
Liabilitas Serupa 2004 2004/09/01
IFRIC 2 - Saham Anggota 'dalam Entitas Koperasi dan Instrumen serupa 2004
2005/01/01
IFRIC 3 - Emisi Hak (ditarik) 2004 2005/03/01
IFRIC 4 - Penentuan Apakah Suatu Perjanjian Mengandung Lease tahun 2004
2006/01/01
IFRIC 5 - Hak Minat Transaksi Pengosongan, Restorasi dan Rehabilitasi
Lingkungan Dana 2004 2006/01/01
IFRIC 6 - Kewajiban Transaksi Berpartisipasi di Pasar Spesifik - Limbah
Listrik dan Electronic Equipment 2005 2005/12/01
IFRIC 7 - Menerapkan Pendekatan Penyajian Kembali dalam IAS 29 Pelaporan
Keuangan dalam Ekonomi Hiperinflasi 2005 2006/03/01
IFRIC 8 - Lingkup IFRS 2, 2006 2006/05/01
IFRIC 9 - Penilaian ulang Tertanam Derivatif 2006 2006/06/01
IFRIC 10 - Laporan Keuangan Interim dan Penurunan 2006 2006/11/01
IFRIC 11 - IFRS 2: Group dan Treasury Berbagi Transaksi 2006 2007/03/01
IFRIC 12 - Perjanjian Konsesi Jasa 2006 2008-01-01
IFRIC 13 - Program Loyalitas Pelanggan 2007 2008-01-01
IFRIC 14 - IAS 19 - Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum
dan Interaksinya 2007 2008-01-01
IFRIC 15 - Perjanjian untuk Pembangunan Real Estate 2008 2009/01/01
IFRIC 16 - Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar Negeri
2008 2008/10/01
IFRIC 17 - Distribusi Aset Non-kas kepada Pemilik 2.008 2009/07/01
IFRIC 18 - Transfer Aset dari Pelanggan 2.009 2009/07/01
IFRIC 19 - pemadam Kewajiban Keuangan dengan Instrumen Ekuitas 2009 201007-01
IFRIC 20 - Biaya Stripping dalam Tahap Produksi Tambang Permukaan 2011
2013/01/01
IFRIC 21 - Retribusi 2013 2014/01/01

International Financial Reporting Standards

#
IFRS 1
IFRS 2
IFRS 3
IFRS 4
IFRS 5
IFRS 6
IFRS 7
IFRS 8
IFRS 9
IFRS 10
IFRS 11
IFRS 12
IFRS 13
IFRS 14
IFRS 15

Name
First-time Adoption of International Financial Reporting Standards
Share-based Payment
Business Combinations
Insurance Contracts
Non-current Assets Held for Sale and Discontinued Operations
Exploration for and Evaluation of Mineral Assets
Financial Instruments: Disclosures
Operating Segments
Financial Instruments
Consolidated Financial Statements
Joint Arrangements
Disclosure of Interests in Other Entities
Fair Value Measurement
Regulatory Deferral Accounts
Revenue from Contracts with Customers

Issued
2008*
2004
2008*
2004
2004
2004
2005
2006
2014*
2011
2011
2011
2011
2014
2014

International Accounting Standards

#
Name
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
Consolidated Financial Statements
IAS 3
Superseded in 1989 by IAS 27 and IAS 28
Depreciation Accounting
IAS 4
Withdrawn in 1999
Information to Be Disclosed in Financial Statements
IAS 5
Superseded by IAS 1 effective 1 July 1998
Accounting Responses to Changing Prices
IAS 6
Superseded by IAS 15, which was withdrawn December 2003
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Accounting for Research and Development Activities
IAS 9
Superseded by IAS 38 effective 1 July 1999
IAS 10 Events After the Reporting Period
Construction Contracts
IAS 11
Will be superseded by IFRS 15 as of 1 January 2017
IAS 12 Income Taxes
Presentation of Current Assets and Current Liabilities
IAS 13
Superseded by IAS 1 effective 1 July 1998
Segment Reporting
IAS 14
Superseded by IFRS 8 effective 1 January 2009
Information Reflecting the Effects of Changing Prices
IAS 15
Withdrawn December 2003

Issued
2007*
2005*
1976

1976

1992
2003

2003
1993
1996*

1997
2003

IAS 16 Property, Plant and Equipment

IAS 17 Leases
Revenue
IAS 18
Will be superseded by IFRS 15 as of 1 January 2017
Employee Benefits (1998)
IAS 19
Superseded by IAS 19 (2011) effective 1 January 2013
IAS 19 Employee Benefits (2011)
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
Business Combinations
IAS 22
Superseded by IFRS 3 effective 31 March 2004
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
Accounting for Investments
IAS 25
Superseded by IAS 39 and IAS 40 effective 2001
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Separate Financial Statements (2011)
Consolidated and Separate Financial Statements
IAS 27
Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013
IAS 28 Investments in Associates and Joint Ventures (2011)
Investments in Associates
IAS 28
Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013
IAS 29 Financial Reporting in Hyperinflationary Economies
Disclosures in the Financial Statements of Banks and Similar Financial
IAS 30 Institutions
Superseded by IFRS 7 effective 1 January 2007
Interests In Joint Ventures
IAS 31
Superseded by IFRS 11 and IFRS 12 effective 1 January 2013
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings Per Share
IAS 34 Interim Financial Reporting
Discontinuing Operations
IAS 35
Superseded by IFRS 5 effective 1 January 2005
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
Financial Instruments: Recognition and Measurement
IAS 39
Superseded by IFRS 9 effective 1 January 2018 where IFRS 9 is applied
IAS 40 Investment Property
IAS 41 Agriculture

2003*
2003*
1993*
1998
2011*
1983
2003*
1998*
2007*
2009*

1987
2011
2003
2011
2003
1989
1990
2003*
2003*
2003*
1998
1998
2004*
1998
2004*
2003*
2003*
2001

IFRIC Interpretations
#
Name
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments

Issued
2004
2004

Emission Rights
Withdrawn June 2005
IFRIC 4 Determining Whether an Arrangement Contains a Lease
Rights to Interests arising from Decommissioning, Restoration and
IFRIC 5
Environmental Rehabilitation Funds
Liabilities Arising from Participating in a Specific Market - Waste Electrical
IFRIC 6
and Electronic Equipment
Applying the Restatement Approach under IAS 29 Financial Reporting in
IFRIC 7
Hyperinflationary Economies
Scope of IFRS 2
IFRIC 8
Withdrawn effective 1 January 2010
IFRIC 9 Reassessment of Embedded Derivatives
IFRIC
Interim Financial Reporting and Impairment
10
IFRIC IFRS 2: Group and Treasury Share Transactions
11 Withdrawn effective 1 January 2010
IFRIC
Service Concession Arrangements
12
IFRIC Customer Loyalty Programmes
13 Will be superseded by IFRS 15 as of 1 January 2017
IFRIC IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding
14 Requirements and their Interaction
IFRIC Agreements for the Construction of Real Estate
15 Will be superseded by IFRS 15 as of 1 January 2017
IFRIC
Hedges of a Net Investment in a Foreign Operation
16
IFRIC
Distributions of Non-cash Assets to Owners
17
IFRIC Transfers of Assets from Customers
18 Will be superseded by IFRS 15 as of 1 January 2017
IFRIC
Extinguishing Financial Liabilities with Equity Instruments
19
IFRIC
Stripping Costs in the Production Phase of a Surface Mine
20
IFRIC
Levies
21
IFRIC 3

2004
2004
2004
2005
2005
2006
2006
2006
2006
2006
2007
2007
2008
2008
2008
2009
2009
2011
2013

SIC Interpretations
#

Name
Consistency Different Cost Formulas for Inventories
SIC-1
Superseded
Consistency Capitalisation of Borrowing Costs
SIC-2
Superseded
Elimination of Unrealised Profits and Losses on Transactions with Associates
SIC-3
Superseded
SIC-5 Classification of Financial Instruments - Contingent Settlement Provisions

Issued
1997
1997
1997
1998

Superseded
Costs of Modifying Existing Software
SIC-6
Superseded
SIC-7 Introduction of the Euro
First-Time Application of IASs as the Primary Basis of Accounting
SIC-8
Superseded
Business Combinations Classification either as Acquisitions or Unitings of
SIC-9 Interests
Superseded
SICGovernment Assistance No Specific Relation to Operating Activities
10
Foreign Exchange Capitalisation of Losses Resulting from Severe Currency
SICDevaluations
11
Superseded
SIC- Consolidation Special Purpose Entities
12 Superseded by IFRS 10 and IFRS 12 effective 1 January 2013
Jointly Controlled Entities Non-Monetary Contributions by Venturers
SICSuperseded by IFRS 11 and IFRS 12, effective for annual periods beginning on
13
or after 1 January 2013
Property, Plant and Equipment Compensation for the Impairment or Loss of
SICItems
14
Superseded
SICOperating Leases Incentives
15
SIC- Share Capital Reacquired Own Equity Instruments (Treasury Shares)
16 Superseded
SIC- Equity Costs of an Equity Transaction
17 Superseded
SIC- Consistency Alternative Methods
18 Superseded
Reporting Currency Measurement and Presentation of Financial Statements
SICunder IAS 21 and IAS 29
19
Superseded
SIC- Equity Accounting Method Recognition of Losses
20 Superseded
Income Taxes Recovery of Revalued Non-Depreciable Assets
SIC- Superseded by, and incorporated into, IAS 12 by amendments made by
21 Deferred Tax: Recovery of Underlying Assets, effective for annual periods
beginning on or after 1 January 2012
Business Combinations Subsequent Adjustment of Fair Values and Goodwill
SICInitially Reported
22
Superseded
SIC- Property, Plant and Equipment Major Inspection or Overhaul Costs
23 Superseded
Earnings Per Share Financial Instruments and Other Contracts that May Be
SICSettled in Shares
24
Superseded
SIC- Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders

1998
1998
1998
1998
1998
1998
1998
1998
1998
1999
1999
2000
2000
2000
2000
2000

2000
2000
2000
2000

25
SICEvaluating the Substance of Transactions in the Legal Form of a Lease
27
Business Combinations 'Date of Exchange' and Fair Value of Equity
SICInstruments
28
Superseded
SICDisclosure Service Concession Arrangements
29
Reporting Currency Translation from Measurement Currency to Presentation
SICCurrency
30
Superseded
SIC- Revenue Barter Transactions Involving Advertising Services
31 Will be superseded by IFRS 15 as of 1 January 2017
SICIntangible Assets Web Site Costs
32
Consolidation and Equity Method Potential Voting Rights and Allocation of
SICOwnership Interests
33
Superseded

2000
2001
2001
2001
2001
2001
2001

Other pronouncements
Name
Conceptual Framework for Financial Statements 2010
Preface to International Financial Reporting Standards
IFRS for Small and Medium Sized Entities
IFRS Practice Statement Management Commentary

Issued
2010
2002*
2009
2010