.png)
洞察解析
金管會認可之解釋
《International Financial Reporting Interpretations Committee (IFRIC) 國際財務報導準則解釋》
IFRIC 1 |
Changes in Existing Decommissioning, Restoration and Liabilities |
IFRIC 2 |
Members’ Shares in Co-operative Entities and Similar Instruments |
IFRIC 4 |
Determining whether an Arrangement contains a Lease |
IFRIC 5 |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
IFRIC 6 |
Liabilities arising from Participating in Specific Market-Waste Electrical and Electronic Equipment |
IFRIC 7 |
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies |
IFRIC 10 |
Interim Financial Reporting and Impairment |
IFRIC 12 |
Service Concession Arrangements |
IFRIC 14 |
IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
IFRIC 16 |
Hedges of a net investment in a foreign operation |
IFRIC 17 |
Distributions of Non-cash Assets to Owners |
IFRIC 19 |
Extinguishing Financial Liabilities with Equity Instruments |
IFRIC 20 |
Stripping Costs in the Production Phase of a Surface Mine |
IFRIC 21 |
Levies |
IFRIC 22 |
Foreign Currency Transactions and Advance Consideration |
IFRIC 23 |
Uncertainty over Income Tax Treatments |
《Standing Interpretations Committee (SIC) Interpretations 常務解釋委員會發布之解釋公告》
SIC-7 |
Introduction of the Euro |
SIC-10 |
Government Assistance-No Specific Relation to Operating Activities |
SIC-15 |
Operating Leases-Incentives |
SIC-25 |
Income Taxes-Changes in the Tax Status of an Entity or its Shareholders |
SIC-27 |
Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
SIC-29 |
Service Concession Arrangements: Disclosures |
SIC-32 |
Intangible Assets-Web Site Costs |
註1：各號準則正體中文版詳細內容請至金管會網站「國際會計準則(IFRS)下載專區」下載