Philippine Interpretations - International Financial Reporting Interpretations Committee (IFRIC)

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Last updated 9:25 PM on 7/24/26
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15 Terms

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IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

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IFRIC 2

Members' Share in Co-operative Entities and Similar Instruments

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IFRIC 5

Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

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IFRIC 6

Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

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IFRIC 7

Applying the Restatement Approach under PAS 29, Financial Reporting in Hyperinflationary Economies

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IFRIC 10

Interim Financial Reporting and Impairment

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IFRIC 12

Service Concession Arrangements

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IFRIC 14

PAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

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IFRIC 16

Hedges of a Net Investment in a Foreign Operation

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IFRIC 17

Distributions of Non-cash Assets to Owners

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IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

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IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

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IFRIC 21

Levies

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IFRIC 22

Foreign Currency Transactions and Advance Consideration

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IFRIC 23

Uncertainty over Income Tax Treatments