國際財務報導準則解釋(IFRIC)

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
現有除役、復原及類似負債之變動
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments
合作社社員之股份及類似工具
IFRIC 4 Determining whether an Arrangement contains a Lease
決定一項安排是否包含租賃
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
對除役、復原及環境修復基金權益之權利
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
採用國際會計準則第29號『高度通貨膨脹經濟下之財務報導』之重編法
IFRIC 9 Reassessment of Embedded Derivatives
嵌入式衍生工具之重評估
IFRIC 10 Interim Financial Reporting and Impairment
期中財務報導與減損
IFRIC 12 Service Concession Arrangements
服務特許權協議
IFRIC 13 Customer Loyalty Programmes
客戶忠誠計畫
IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
國際會計準則第19號：確定福利資產之限制、最低資金提撥要求及其相互影響
IFRIC 15 Agreements for the construction of real estate
不動產建造之協議
IFRIC 16 Hedges of a net investment in a foreign operation
國外營運機構淨投資之避險
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
客戶資產之轉入
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
發行權益工具以消滅金融負債