會計解釋常務委員會發布之解釋公告(SIC)

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：重估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
評估法律形式為租賃之交易實質
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
SIC 32 Intangible Assets-Web Site Costs
無形資產：網站成本