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IFRS Part C (Bases for Conclusions) - IFRICs - Ind AS Guidance Material - Year 2021-2022
BB2021_C_IFRIC01_Changes in Existing Decommissioning, Restoration and Similar Liabilities
BB2021_C_IFRIC02_Members Shares in Cooperative Entities and Similar Instruments
BB2021_C_IFRIC05_Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
BB2021_C_IFRIC06_Liabilities arising from Participating in a Specific Market Waste Electrical and Electronic Equipment
BB2021_C_IFRIC07_Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
BB2021_C_IFRIC10_Interim Financial Reporting and Impairment
BB2021_C_IFRIC12_Service Concession Arrangements
BB2021_C_IFRIC14_IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
BB2021_C_IFRIC16_Hedges of a Net Investment in a Foreign Operation
BB2021_C_IFRIC17_Distributions of Non-cash Assets to Owners
BB2021_C_IFRIC19_Extinguishing Financial Liabilities with Equity Instruments
BB2021_C_IFRIC20_Stripping Costs in the Production Phase of a Surface Mine
BB2021_C_IFRIC21_Levies
BB2021_C_IFRIC22_Foreign Currency Transactions and Advance Consideration
BB2021_C_IFRIC23_Uncertainty over Income Tax Treatments
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