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SIC-23 Property, Plant and Equipment – Major Inspection or Overhaul Costs
SIC-23: Property, Plant and Equipment – Major Inspection or Overhaul Costs is a standard issued by the International Accounting Standards Committee (IASC) that provides guidance […]
SIC-22 Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported
SIC-22, also known as “Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported,” is a guidance issued by the International Financial Reporting […]
SIC-21 Income Taxes – Recovery of Revalued Non-Depreciable Assets
SIC-21, or the “Income Taxes – Recovery of Revalued Non-Depreciable Assets” is a standard issued by the International Financial Reporting Interpretations Committee (IFRIC) that provides […]
SIC-20 Equity Accounting Method – Recognition of Losses
SIC-20, or the “Equity Accounting Method – Recognition of Losses” is a standard issued by the International Financial Reporting Interpretations Committee (IFRIC) that provides guidance […]
SIC-19 Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29
SIC-19, also known as the “Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29” is an interpretation issued by […]
SIC-18 Consistency – Alternative Methods
Consistency is a critical principle in accounting that ensures that financial information is presented in a uniform and comparable manner over time and across different […]
SIC-17 Equity – Costs of an Equity Transaction
Equity transactions are common in business operations and can include various activities, such as issuing shares to raise capital, repurchasing shares to return capital to […]
SIC-16 Share Capital – Reacquired Own Equity Instruments (Treasury Shares)
Definitions and Explanations: Under SIC-16, treasury shares are considered to be a part of a company’s equity capital. They represent the company’s own shares that […]
SIC-15 Operating Leases – Incentives
SIC-15, or Interpretation 15 under the International Financial Reporting Standards (IFRS), provides guidance on how to account for incentives received by a lessee in operating […]