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Financial Reporting

SIC-33	Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests
Financial Reporting FR

SIC-33 Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests

June 11, 2023October 20, 2023 Bilal A

SIC-33, “Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests,” provides guidance on how to account for potential voting rights and […]

SIC-32	Intangible Assets – Web Site Costs
Financial Reporting FR

SIC-32 Intangible Assets – Web Site Costs

June 10, 2023October 20, 2023 Bilal A

SIC-32, or Interpretation 32 under the International Financial Reporting Standards (IFRS), provides guidance on how to account for web site costs as intangible assets. In […]

SIC-29	Disclosure – Service Concession Arrangements
Financial Reporting FR

SIC-29 Disclosure – Service Concession Arrangements

June 10, 2023October 20, 2023 Bilal A

SIC-29 Disclosure – Service Concession Arrangements (SCAs) is an accounting standard issued by the International Accounting Standards Committee (IASC) that provides guidance on the disclosure […]

SIC-30	Reporting Currency – Translation from Measurement Currency to Presentation Currency
Financial Reporting FR

SIC-30 Reporting Currency – Translation from Measurement Currency to Presentation Currency

June 9, 2023October 20, 2023 Bilal A

SIC-30, which stands for “Standing Interpretations Committee 30,” is an accounting standard issued by the International Accounting Standards Committee (IASC), which provides guidance on the […]

SIC-27	Evaluating the Substance of Transactions in the Legal Form of a Lease
Financial Reporting FR

SIC-27 Evaluating the Substance of Transactions in the Legal Form of a Lease

June 9, 2023April 7, 2023 Bilal A

SIC-27, also known as “Evaluating the Substance of Transactions in the Legal Form of a Lease,” is a guidance issued by the International Accounting Standards […]

SIC-28	Business Combinations – ‘Date of Exchange’ and Fair Value of Equity Instruments
Financial Reporting FR

SIC-28 Business Combinations – ‘Date of Exchange’ and Fair Value of Equity Instruments

June 9, 2023October 20, 2023 Bilal A

SIC-28 Business Combinations – ‘Date of Exchange’ and Fair Value of Equity Instruments is a standard issued by the International Accounting Standards Committee (IASC) that […]

SIC-24	Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares
Financial Reporting FR

SIC-24 Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares

June 8, 2023April 7, 2023 Bilal A

SIC-24: Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares is a standard issued by the International Accounting Standards […]

SIC-23	Property, Plant and Equipment – Major Inspection or Overhaul Costs
Financial Reporting FR

SIC-23 Property, Plant and Equipment – Major Inspection or Overhaul Costs

June 7, 2023April 7, 2023 Bilal A

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
Financial Reporting FR

SIC-22 Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported

June 6, 2023April 7, 2023 Bilal A

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
Financial Reporting FR

SIC-21 Income Taxes – Recovery of Revalued Non-Depreciable Assets

June 4, 2023April 7, 2023 Bilal A

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 […]

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