Tips Belajar Akuntansi

Standar Akuntansi Internasional Bagian 3 IFRIC Interpretations

International Financial Reporting Interpretations Committee (IFRIC Interpretations)

ifric1 – Changes in Existing Decommissioning, Restoration and Similar Liabilities
            https://staff.blog.ui.ac.id/martani/files/2011/04/ifric1.pdf
ifric2 – Members’ Share in Co-operative Entities and Similar Instruments
            https://staff.blog.ui.ac.id/martani/files/2011/04/ifric2.pdf
ifric4 – Determining whether an arrangement contains a Lease
            https://staff.blog.ui.ac.id/martani/files/2011/04/ifric4.pdf
ifric5 – Rights to Interests arising from Decommissioning, Restoration and Environmental 
            Rehabilitation Funds
            https://staff.blog.ui.ac.id/martani/files/2011/04/ifric5.pdf
ifric6 – Liabilities arising from Participating in a Specific Market – Wate electrical and Electronic Equipment
            https://staff.blog.ui.ac.id/martani/files/2011/04/ifric6.pdf
ifric7 – Applying the Restatement Approach under IAS 29
            https://staff.blog.ui.ac.id/martani/files/2011/04/ifric7.pdf
ifric10 – Interim Financial Reporting and Impairment
             https://staff.blog.ui.ac.id/martani/files/2011/04/ifric10.pdf
ifric12 – Service Concession Arrangements
             https://staff.blog.ui.ac.id/martani/files/2011/04/ifric12.pdf
ifric13 – Costomer Loyalty Programmes
             https://staff.blog.ui.ac.id/martani/files/2011/04/ifric13.pdf
ifric14 – IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
             https://staff.blog.ui.ac.id/martani/files/2011/04/ifric14.pdf
ifric15 – Agreements for the Construction of Real Estate
              https://staff.blog.ui.ac.id/martani/files/2011/04/ifric15.pdf
ifric16 – Hedges of a Net Investment in a Foreign Operation
              https://staff.blog.ui.ac.id/martani/files/2011/04/ifric16.pdf
ifric17 – Distributions of Non-cash Assets to Owners
              https://staff.blog.ui.ac.id/martani/files/2011/04/ifric17.pdf
ifric18 – Transfers of Assets from Customers
              https://staff.blog.ui.ac.id/martani/files/2011/04/ifric18.pdf
ifric19 – Extinguishing Financial Liabilities with Equity Instruments
              https://staff.blog.ui.ac.id/martani/files/2011/04/ifric19.pdf


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