- IFRIC Interpretation 1
Changes in Existing Decommissioning, Restoration and Similar
Liabilities - IFRIC Interpretation 2
Members’ Shares in Co ‐ operative Entities and Similar Instruments - IFRIC Interpretation 5
Rights to Interests arising from Decommissioning, Restoration and
Environmental Rehabilitation Funds - IFRIC Interpretation 6
Liabilities arising from Participating in a Specific Market—Waste
Electrical and Electronic Equipment - IFRIC Interpretation 7
Applying the Restatement Approach under IAS 29 Financial Reporting in
Hyperinflationary Economies - IFRIC Interpretation 10
Interim Financial Reporting and Impairment - IFRIC Interpretation 12
Service Concession Arrangements - IFRIC Interpretation 14
IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding
Requirements and their Interaction - IFRIC Interpretation 16
Hedges of a Net Investment in a Foreign Operation - IFRIC Interpretation 17
Distributions of Non ‐ cash Assets to Owners - IFRIC Interpretation 19
Extinguishing Financial Liabilities with Equity Instruments - IFRIC Interpretation 20
Stripping Costs in the Production Phase of a Surface Mine - IFRIC Interpretation 21
Levies - IFRIC Interpretation 22
Foreign Currency Transactions and Advance Consideration - IFRIC 23
Uncertainty over Income Tax Treatments