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IFRS Part C (Bases for Conclusions) - IFRICs - Ind AS Guidance Material - Year 2020-2021
BB2020_C_IFRIC1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
BB2020_C_IFRIC2 Members Shares in Cooperative Entities and Similar Instruments
BB2020_C_IFRIC5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
BB2020_C_IFRIC6 Liabilities arising from Participating in a Specific Market Waste Electrical and Electronic Equipment
BB2020_C_IFRIC7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
BB2020_C_IFRIC10 Interim Financial Reporting and Impairment
BB2020_C_IFRIC12 Service Concession Arrangements
BB2020_C_IFRIC14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
BB2020_C_IFRIC16 Hedges of a Net Investment in a Foreign Operation
BB2020_C_IFRIC17 Distributions of Non-cash Assets to Owners
BB2020_C_IFRIC19 Extinguishing Financial Liabilities with Equity Instruments
BB2020_C_IFRIC20 Stripping Costs in the Production Phase of a Surface Mine
BB2020_C_IFRIC21 Levies
BB2020_C_IFRIC22 Foreign Currency Transactions and Advance Consideration
BB2020_C_IFRIC23 Uncertainty over Income Tax Treatments
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