SIC dates

SIC Dates

No	Title	Originally issued	Effective	Fully withdrawn	Superseded by
SIC 1	Consistency - Different Cost Formulas for Inventories	1997	January 1, 1999	January 1, 2005	IAS 2
SIC 2	Consistency - Capitalisation of Borrowing Costs	1997	January 1, 1998	January 1, 2005	IAS 8
SIC 3	Elimination of Unrealised Profits and Losses on Transactions with Associates	1997	January 1, 1998	January 1, 2005	IAS 28
SIC 5	Classification of Financial Instruments - Contingent Settlement Provisions	1997	June 1, 1998	January 1, 2005	IAS 32
SIC 6	Costs of Modifying Existing Software	1997	June 1, 1998	January 1, 2005	IAS 16
SIC 7	Introduction of the Euro	1997	June 1, 1998
SIC 8	First-Time Application of IASs as the Primary Basis of Accounting	1998	August 1, 1998	January 1, 2004	IFRS 1
SIC 9	Business Combinations - Classification either as Acquisitions or Unitings of Interests	1998	August 1, 1998	April 1, 2004	IFRS 3
SIC 10	Government Assistance-No Specific Relation to Operating Activities	1998	August 1, 1998
SIC 11	Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations	1998	August 1, 1998	January 1, 2005	IAS 21
SIC 12	Consolidation-Special Purpose Entities	1998	July 1, 1999	January 1, 2013	IFRS 1
SIC 13	Jointly Controlled Entities-Non-Monetary Contributions by Venturers	1998	January 1, 1999	January 1, 2013	IFRS 1
SIC 14	Property, Plant and Equipment - Compensation for the Impairment or Loss of Items	1998	July 1, 1999	January 1, 2005	IAS 16
SIC 15	Operating Leases-Incentives	1998	January 1, 1999
SIC 16	Share Capital - Reacquired Own Equity Instruments (Treasury Shares)	1998	July 1, 1999	January 1, 2005	IAS 32
SIC 17	Equity - Costs of an Equity Transaction	1999	January 3, 2000	January 1, 2005	IAS 32
SIC 18	Consistency - Alternative Methods	1999	July 1, 2000	January 1, 2005	IAS 8
SIC 19	Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29	2000	January 1, 2001	January 1, 2005	IAS 21
SIC 20	Equity Accounting Method - Recognition of Losses	1999	July 15, 2000	January 1, 2005	IAS 28
SIC 21	Income Taxes-Recovery of Revalued Non-Depreciable Assets	1999	July 15, 2000	January 1, 2012	IAS 12
SIC 22	Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported	1999	July 15, 2000	April 1, 2004	IFRS 3
SIC 23	Property, Plant and Equipment - Major Inspection or Overhaul Costs	1999	July 15, 2000	January 1, 2005	IAS 16
SIC 24	Earnings Per Share - Financial instruments and other contracts that may be settled in shares	2000	December 1, 2000	January 1, 2005	IAS 33
SIC 25	Income Taxes-Changes in the Tax Status of an Entity or its Shareholders	1999	July 15, 2000
SIC 26	Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [4]	N/A	N/A	N/A	IAS 16
SIC 27	Evaluating the Substance of Transactions Involving the Legal Form of a Lease	2000	January 1, 2002
SIC 28	Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments	2001	December 31, 2001	April 1, 2004	IFRS 3
SIC 29	Disclosure-Service Concession Arrangements	2001	January 1, 2002
SIC 30	Reporting Currency - Translation from Measurement Currency to Presentation Currency	2001	January 1, 2002	January 1, 2005	IAS 21
SIC 31	Revenue-Barter Transactions Involving Advertising Services	2001	January 1, 2002
SIC 32	Intangible Assets-Web Site Costs	2001	March 25, 2002
SIC 33	Consolidation and equity method - Potential voting rights and allocation of ownership interests	2001	January 1, 2002	January 1, 2005	IAS 27 and IAS 28

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