International Financial Reporting Interpretations Committee (IFRIC)
國際財務報導準則解釋 |
IFRIC 1 |
Changes in Existing Decommissioning, Restoration and Liabilities
現有除役、復原及相關負債之變動 |
IFRIC 2 |
Members’ Shares in Co-operative Entities and Similar Instruments
合作社會員股份及類似工具 |
IFRIC 4 |
Determining whether an Arrangement contains a Lease
協議是否包含租賃之判斷 |
IFRIC 5 |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
除役、復原及環境修復基金之權利 |
IFRIC 6 |
Liabilities arising from Participating in Specific Market-Waste Electrical and Electronic Equipment
參與特定市場所產生之負債：廢電機電子設備 |
IFRIC 7 |
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
適用IAS 29「高度通貨膨脹經濟下之財務報導」之重編法 |
IFRIC 8 |
Scope of IFRS 2
IFRS 2之範圍 |
IFRIC 9 |
Reassessment of Embedded Derivatives
嵌入式衍生性工具之重評估 |
IFRIC 10 |
Interim Financial Reporting and Impairment
期中財務報導與減損 |
IFRIC 11 |
IFRS 2-Group and Treasury Share Transactions
IFRS 2：集團及庫藏股交易 |
IFRIC 12 |
Service Concession Arrangements
服務特許權協議 |
IFRIC 13 |
Customer Loyalty Programmes
顧客忠誠度計畫 |
IFRIC 14 |
IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IAS 19：確定給付資產之限制、最低資金要求及其相互影響 |
IFRIC 15 |
Agreements for the construction of real estate
不動產工程之協議 |
IFRIC 16 |
Hedges of a net investment in a foreign operation
國外營運淨投資之避險 |
IFRIC 17 |
Distributions of Non-cash Assets to Owners
分配非現金資產予業主 |
IFRIC 18 |
Transfers of Assets from Customers
客戶移轉之資產 |
Standing Interpretations Committee (SIC) Interpretations
會計解釋常務委員會發布之解釋公告 |
SIC-7 |
Introduction of the Euro
引入歐元 |
SIC-10 |
Government Assistance-No Specific Relation to Operating Activities
政府輔助：與營業活動無特定關連 |
SIC-12 |
Consolidation-Special Purpose Entities
合併：特殊目的個體 |
SIC-13 |
Jointly Controlled Entities-Non-Monetary Contributions by Venturers
聯合控制個體：合資控制者之非貨幣性投入 |
SIC-15 |
Operating Leases-Incentives
營業租賃：誘因 |
SIC-21 |
Income Taxes-Recovery of Revalued Non-Depreciable Assets
所得稅：已重評價非折舊性資產之回收 |
SIC-25 |
Income Taxes-Changes in the Tax Status of an Entity or its Shareholders
所得稅：企業或其股東之納稅狀況改變 |
SIC-27 |
Evaluating the Substance of Transactions Involving the Legal Form of a Lease
法律形式為租賃之交易實質評估 |
SIC-29 |
Service Concession Arrangements: Disclosures
服務特許權協議：揭露 |
SIC-31 |
Revenue-Barter Transactions Involving Advertising Services
收入：廣告服務之交換交易 |
SIC-32 |
Intangible Assets-Web Site Costs
無形資產：網站成本 |
經歷
