International Financial Reporting Interpretations Committee (IFRIC)
国际财务报导准则解释

Changes in Existing Decommissioning, Restoration and Liabilities
现有除役、撤消及类似负债之变动

Members’ Shares in Co-operative Entities and Similar Instruments
合作社社员之股份及类似工具

Determining whether an Arrangement contains a Lease
决定一项安排是否包含租赁

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
除役、撤消及环境修复基金孳息之权利

Liabilities arising from Participating in Specific Market-Waste Electrical and Electronic Equipment
参与特定市场所生成之负债：废电机电子设备

Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
采用IAS 29「高度通货膨胀经济下之财务报导」之重编法

Scope of IFRS 2
IFRS 2之范围

Reassessment of Embedded Derivatives
嵌入式衍生工具之重评估

Interim Financial Reporting and Impairment
期中财务报导与减损

IFRS 2-Group and Treasury Share Transactions
IFRS 2：集团及库藏股交易

Service Concession Arrangements
服务特许权协议

Customer Loyalty Programmes
客户忠诚计画

IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IAS 19：确定福利资产之限制、最低资金提拨要求及其相互影响

Agreements for the construction of real estate
不动产工程之协议

Hedges of a net investment in a foreign operation
国外营运机构净投资之避险

Distributions of Non-cash Assets to Owners
分配非现金资产予业主

Transfers of Assets from Customers
客户资产之转入

Extinguishing Financial Liabilities with Equity Instruments
发行权益工具以消灭金融负债

Standing Interpretations Committee (SIC) Interpretations
会计解释常务委员会发布之解释公告

Introduction of the Euro
引入欧元

Government Assistance-No Specific Relation to Operating Activities
政府辅助：与营业活动无特定关连

Consolidation-Special Purpose Entities
合并：特殊目的个体

Jointly Controlled Entities-Non-Monetary Contributions by Venturers
联合控制个体：合资控制者之非货币性投入

Operating Leases-Incentives
营业租赁：诱因

Income Taxes-Recovery of Revalued Non-Depreciable Assets
所得税：重估价非折旧性资产之回收

Income Taxes-Changes in the Tax Status of an Entity or its Shareholders
所得税：企业或其股东之纳税状况改变

Evaluating the Substance of Transactions Involving the Legal Form of a Lease
评估法律形式为租赁之交易实质

Service Concession Arrangements: Disclosures
服务特许权协议：揭露

Revenue-Barter Transactions Involving Advertising Services
收入：广告服务之交易

Intangible Assets-Web Site Costs
无形资产：网站成本