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IFRS Part B (Accompanying Guidance) - IFRICs - Ind AS Guidance Material - Year 2021-2022
BB2021_B_IFRIC1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
BB2021_B_IFRIC7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
BB2021_B_IFRIC12 Service Concession Arrangements
BB2021_B_IFRIC14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
BB2021_B_IFRIC16 Hedges of a Net Investment in a Foreign Operation
BB2021_B_IFRIC17 Distributions of Non-cash Assets to Owners
BB2021_B_IFRIC21 Levies
BB2021_B_IFRIC22 Foreign Currency Transactions and Advance Consideration
BB2021_B_IFRIC23 Uncertainty over Income Tax Treatments
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