IFRIC Update

IFRIC 23 Uncertainty Over Income Tax Treatments

IFRIC 22 Foreign Currency Transactions and Advance Consideration

IFRIC 21 Levies

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

IFRIC 18 Transfers of Assets from Customers

IFRIC 17 Distribution of Non-Cash Assets to Owners

IFRIC 15 Agreements for the Construction of Real Estate

IFRIC 13 Customer Loyalty Programmes

IFRIC 12 Service Concession Agreements

IFRIC 10 Interim Financial Reporting and Impairment