| IFRIC Standard |
Description of IFRIC Standard |
| IFRIC 1 |
Changes in Existing Decommissioning, Restoration and Similar Liabilities |
| IFRIC 2 |
Members’ Shares in Cooperative Entities and Similar Instruments |
| IFRIC 4 |
Determining Whether an Arrangement Contains a Lease |
| IFRIC 5 |
Rights to Interest Arising from Decommission, Restoration and Environmental Rehabilitation Funds |
| IFRIC 6 |
Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment |
| IFRIC 7 |
Applying the Restatement Approach under IAS 29, Financial Reporting in Hyperinflationary Economies |
| IFRIC 8 |
Scope of IFRS 2 |
| IFRIC 9 |
Reassessment of Embedded Derivatives |
| IFRIC 10 |
Interim Financial Reporting and Impairment |
| IFRIC 11 |
IFRS 2: Group and Treasury Share Transactions |
| IFRIC 12 |
Service Concession Arrangements |
| IFRIC 13 |
Customer Loyalty Programs |
| IFRIC 14 |
IAS 19: The Limit on a Defined Benefit Asset, Minimum Funding Requirements, and Their Interaction |
| IFRIC 15 |
Agreements for the Construction of Real Estate |
| IFRIC 16 |
Hedges of a Net Investment in a Foreign Operation |
| IFRIC 17 |
Distributions of Non-Cash Assets to Owners |
