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IFRS Part C (Bases for Conclusions) - IFRICs - Ind AS Guidance Material - Year 2022-2023
BB2022_C_IFRIC 1_Changes in Existing Decommissioning, Restoration and Similar Liabilities
BB2022_C_IFRIC 2_Members Shares in Co-operative Entities and Similar Instruments
BB2022_C_IFRIC 5_Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
BB2022_C_IFRIC 6_Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment
BB2022_C_IFRIC 7_Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
BB2022_C_IFRIC 10_Interim Financial Reporting and Impairment
BB2022_C_IFRIC 12_Service Concession Arrangements
BB2022_C_IFRIC 14_IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
BB2022_C_IFRIC 16_Hedges of a Net Investment in a Foreign Operation
BB2022_C_IFRIC 17_Distributions of Non-cash Assets to Owners
BB2022_C_IFRIC 19_Extinguishing Financial Liabilities with Equity Instruments
BB2022_C_IFRIC 20_Stripping Costs in the Production Phase of a Surface Mine
BB2022_C_IFRIC 21_Levies
BB2022_C_IFRIC 22_Foreign Currency Transactions and Advance Consideration
BB2022_C_IFRIC 23_Uncertainty over Income Tax Treatments
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