Laws and standards

Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC)

SIC 32

Intangible Assets—Web Site Costs

SIC 29

Service Concession Arrangements: Disclosures

SIC 25

Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

SIC 10

Government Assistance—No Specific Relation to Operating Activities

SIC 7

Introduction of the Euro

IFRIC 23

Uncertainty of the profit tax calculation approach

IFRIC 22

Currency Transactions և Prepayments

IFRIC 21

Mandatory fees

IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

IFRIC 17

Distributions of Non-cash Assets to Owners

IFRIC 16

Hedges of a Net Investment in a Foreign Operation

IFRIC 14

IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IFRIC 12

Service Concession Arrangements

IFRIC 10

Interim Financial Reporting and Impairment

IFRIC 7

Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

IFRIC 6

Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

IFRIC 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC 2

Members’ Shares in Co operative Entities and Similar Instruments