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, 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 (SCAs) is an accounting standard issued by the International Accounting Standards Committee (IASC) that provides guidance on the disclosure […]
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, 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 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 is a standard issued by the International Accounting Standards […]
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, 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, or the “Income Taxes – Recovery of Revalued Non-Depreciable Assets” is a standard issued by the International Financial Reporting Interpretations Committee (IFRIC) that provides […]
