IFRIC dates
IFRIC Dates
| No | Title | Originally issued | Effective | Fully withdrawn | Superseded by |
|---|---|---|---|---|---|
| IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities | 2004 | September 1, 2004 | ||
| IFRIC 2 | Members’ Shares in Co-operative Entities and Similar Instruments | 2004 | January 1, 2005 | ||
| IFRIC 3 | Emission Rights | 2004 | March 1, 2005 | July 1, 2005 | N/A |
| IFRIC 4 | Determining whether an Arrangement contains a Lease | 2004 | January 1, 2006 | ||
| IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 2004 | January 1, 2006 | ||
| IFRIC 6 | Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment | 2005 | December 1, 2005 | ||
| IFRIC 7 | Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | 2005 | March 1, 2006 | ||
| IFRIC 8 | Scope of IFRS 2 | 2006 | May 1, 2006 | January 1, 2001 | IFRS 2 |
| IFRIC 9 | Reassessment of Embedded Derivatives | 2006 | June 1, 2006 | ||
| IFRIC 10 | Interim Financial Reporting and Impairment | 2006 | November 1, 2006 | ||
| IFRIC 11 | IFRS 2-Group and Treasury Share Transactions | 2006 | March 1, 2007 | January 1, 2010 | IFRS 2 |
| IFRIC 12 | Service Concession Arrangements | 2006 | January 1, 2008 | ||
| IFRIC 13 | Customer Loyalty Programmes | 2007 | July 1, 2008 | ||
| IFRIC 14 | IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 2007 | January 1, 2008 | ||
| IFRIC 15 | Agreements for the Construction of Real Estate | 2008 | January 1, 2009 | ||
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | 2008 | October 1, 2008 | ||
| IFRIC 17 | Distributions of Non-cash Assets | 2008 | July 1, 2009 | ||
| IFRIC 18 | Transfers of Assets from Customers | 2009 | July 1, 2009 | ||
| IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments | 2009 | July 1, 2010 | ||
| IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | 2011 | January 1, 2013 | ||
| IFRIC 21 | Levies | 2013 | January 1, 2014 | ||
| IFRIC 22 | Foreign Currency Transactions and Advance Considerations | 2016 | January 1, 2018 | ||
| IFRIC 23 | Uncertainty over Income Tax Treatments | 2017 | January 1, 2019 |
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