International Financial Reporting Interpretations Committee (IFRIC)
國際財務報導準則解釋

Changes in Existing Decommissioning, Restoration and Liabilities
現有除役、復原及類似負債之變動

Members’ Shares in Co-operative Entities and Similar Instruments
合作社社員之股份及類似工具

Determining whether an Arrangement contains a Lease
決定一項安排是否包含租賃

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
除役、復原及環境修復基金孳息之權利

Liabilities arising from Participating in Specific Market-Waste Electrical and Electronic Equipment
參與特定市場所產生之負債：廢電機電子設備

Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
採用IAS 29「高度通貨膨脹經濟下之財務報導」之重編法

Scope of IFRS 2
IFRS 2之範圍

Reassessment of Embedded Derivatives
嵌入式衍生工具之重評估

Interim Financial Reporting and Impairment
期中財務報導與減損

IFRS 2-Group and Treasury Share Transactions
IFRS 2：集團及庫藏股交易

Service Concession Arrangements
服務特許權協議

Customer Loyalty Programmes
客戶忠誠計畫

IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IAS 19：確定福利資產之限制、最低資金提撥要求及其相互影響

Agreements for the construction of real estate
不動產工程之協議

Hedges of a net investment in a foreign operation
國外營運機構淨投資之避險

Distributions of Non-cash Assets to Owners
分配非現金資產予業主

Transfers of Assets from Customers
客戶資產之轉入

Extinguishing Financial Liabilities with Equity Instruments
發行權益工具以消滅金融負債

Standing Interpretations Committee (SIC) Interpretations
會計解釋常務委員會發布之解釋公告

Introduction of the Euro
引入歐元

Government Assistance-No Specific Relation to Operating Activities
政府輔助：與營業活動無特定關連

Consolidation-Special Purpose Entities
合併：特殊目的個體

Jointly Controlled Entities-Non-Monetary Contributions by Venturers
聯合控制個體：合資控制者之非貨幣性投入

Operating Leases-Incentives
營業租賃：誘因

Income Taxes-Recovery of Revalued Non-Depreciable Assets
所得稅：重估價非折舊性資產之回收

Income Taxes-Changes in the Tax Status of an Entity or its Shareholders
所得稅：企業或其股東之納稅狀況改變

Evaluating the Substance of Transactions Involving the Legal Form of a Lease
評估法律形式為租賃之交易實質

Service Concession Arrangements: Disclosures
服務特許權協議：揭露

Revenue-Barter Transactions Involving Advertising Services
收入：廣告服務之交易

Intangible Assets-Web Site Costs
無形資產：網站成本