国际财务报告准则解释
Name
Tags
IFRIC 1 现有退役、复原和类似负债的变动(Changes in Existing Decommissioning, Restoration and Similar Liabilities)
01
IFRIC 2 合作社之社员股份及类似工具(Members’ Shares in Co-operative Entities and Similar Instruments)
2
IFRIC 5 退役、复原和环境恢复基金产生的权益(Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds)
05
IFRIC 6 参与废弃电器和电子设备特定市场产生的负债(Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment)
06
IFRIC 7 应用《国际会计准则第29号——恶性通货膨胀经济中的财务报告》中的重述法 (Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies)
7
IFRIC 10中期财务报告和减值(Interim Financial Reporting and Impairment)
10
IFRIC 12 服务特许权协议(Service Concession Arrangements)
12
IFRIC 14 《国际会计准则第19号》：对设定受益资产的限制、最低资金要求及其相互作用(IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction)
14
IFRIC 16 境外经营净投资套期(Hedges of a Net Investment in a Foreign Operation)
16
IFRIC 17 向所有者分配非现金资产(Distributions of Non-cash Assets to Owners)
17
IFRIC 19 以权益工具消除金融负债 (Extinguishing Financial Liabilities with Equity Instruments)
19
IFRIC 20 露天矿生产阶段的剥离(Stripping Costs in the Production Phase of a Surface Mine)
20
IFRIC 21 征收费用(Levies)
21
IFRIC 22 外币交易和预付对价 (Foreign Currency Transactions and Advance Consideration)
22
IFRIC 23 所得税之不确定性之处理(Uncertainty over Income Tax Treatments)
23