| IFRS SIC Standard |
Description of IFRS SIC Standard |
| SIC 7 |
Introduction of the Euro |
| SIC 10 |
Government Assistance – No Specific Relation to Operating Activities |
| SIC 12 |
Consolidation – Special-Purpose Entities (SPE) |
| SIC 13 |
Jointly Controlled Entities – Nonmonetary Contributions by Venturers |
| SIC 15 |
Operating Leases – Incentives |
| SIC 21 |
Income Taxes – Recovery of Revalued Nondepreciable Assets |
| SIC 25 |
Income Taxes – Changes in the Tax Status of an Enterprise or Its Shareholders |
| SIC 27 |
Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
| SIC 29 |
Disclosure – Service Concession Arrangements |
| SIC 31 |
Revenue – Barter Transactions Involving Advertising Services |
| SIC 32 |
Intangible Assets – Web Site Costs |
