IFRS解釋彙總-懶人包系列

所謂IFRS懶人包，顧名思義，要夠懶，夠大包，夠清楚，夠多！

勤業會計師事務所有打包了這個解釋彙總，我覺得還不賴！資誠則是都以沿伸式的簡易論述為主，各有好處囉～

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 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 除役、復原及環境修復基金孳息之權利
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IAS 29「高度通貨膨脹經濟下之財務報導」之重編法
IFRIC 8	Scope of IFRS 2 IFRS 2之範圍
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 11	IFRS 2-Group and Treasury Share Transactions IFRS 2：集團及庫藏股交易
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 IAS 19：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 不動產工程之協議
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

Standing Interpretations Committee (SIC) Interpretations 會計解釋常務委員會發布之解釋公告
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：廣告服務之交易
SIC-32	Intangible Assets-Web Site Costs 無形資產：網站成本