IFRIC 12.2 ............................................................ Ch.26, p.1805
IFRIC 12.15 .......................................................... Ch.26, p.1826
IFRIC 12.3 ........................................................... Ch.26, p.1800
IFRIC 12.16 ........................................................... Ch.26, p.1818
IFRIC 12.3 ............................................................Ch.26, p.1803
IFRIC 12.16 ........................................................... Ch.26, p.1821
IFRIC 12.3 ............................................................ Ch.26, p.1807
IFRIC 12.16 .......................................................... Ch.26, p.1822
IFRIC 12.3 ............................................................ Ch.26, p.1839
IFRIC 12.16 .......................................................... Ch.26, p.1823
IFRIC 12.3(a) ...................................................... Ch.26, p.1802
IFRIC 12.16 .......................................................... Ch.26, p.1836
IFRIC 12.3(b) ...................................................... Ch.26, p.1802
IFRIC 12.16 ........................................................... Ch.41, p.3417
IFRIC 12.3(b) ....................................................... Ch.26, p.1805
IFRIC 12.16-17 .................................................... Ch.26, p.1807
IFRIC 12.4 ............................................................ Ch.26, p.1798
IFRIC 12.17 ........................................................... Ch.26, p.1818
IFRIC 12.4 ........................................................... Ch.26, p.1800
IFRIC 12.17 .......................................................... Ch.26, p.1822
IFRIC 12.4 ............................................................ Ch.26, p.1801
IFRIC 12.17 .......................................................... Ch.26, p.1826
IFRIC 12.4 ........................................................... Ch.26, p.1804
IFRIC 12.18 .......................................................... Ch.26, p.1822
IFRIC 12.4 ........................................................... Ch.26, p.1809
IFRIC 12.18 .......................................................... Ch.26, p.1832
IFRIC 12.4 ............................................................ Ch.26, p.1818
IFRIC 12.18, ......................................................... Ch.26, p.1832
IFRIC 12.5 ........................................................... Ch.26, p.1800
IFRIC 12.19 ........................................................... Ch.26, p.1819
IFRIC 12.5 ........................................................... Ch.26, p.1808
IFRIC 12.19 ........................................................... Ch.26, p.1821
IFRIC 12.5 ............................................................ Ch.26, p.1810
IFRIC 12.19 .......................................................... Ch.26, p.1823
IFRIC 12.5(a)........................................................ Ch.26, p.1801
IFRIC 12.19 .......................................................... Ch.26, p.1826
Index of standards 101
IFRIC 12.19 .......................................................... Ch.26, p.1831
IFRIC 14.1-3 ......................................................... Ch.31, p.2801
IFRIC 12.19 .......................................................... Ch.26, p.1844
IFRIC 14.2 ............................................................ Ch.31, p.2801
IFRIC 12.19 .......................................................... Ch.26, p.1854
IFRIC 14.3 ............................................................ Ch.31, p.2801
IFRIC 12.20 ......................................................... Ch.26, p.1799
IFRIC 14.5............................................................ Ch.31, p.2804
IFRIC 12.20 ......................................................... Ch.26, p.1821
IFRIC 14.6 ............................................................ Ch.31, p.2801
IFRIC 12.20 ......................................................... Ch.26, p.1843
IFRIC 14.7 ............................................................ Ch.31, p.2802
IFRIC 12.20 ......................................................... Ch.26, p.1846
IFRIC 14.8 ........................................................... Ch.31, p.2802
IFRIC 12.20 ......................................................... Ch.26, p.1849
IFRIC 14.9 ........................................................... Ch.31, p.2802
IFRIC 12.21 .......................................................... Ch.26, p.1844
IFRIC 14.10........................................................... Ch.31, p.2837
IFRIC 12.21 .......................................................... Ch.26, p.1846
IFRIC 14.11-12 ..................................................... Ch.31, p.2802
IFRIC 12.21 .......................................................... Ch.26, p.1852
IFRIC 14.11-12 ..................................................... Ch.31, p.2803
IFRIC 12.21 .......................................................... Ch.26, p.1856
IFRIC 14.13 .......................................................... Ch.31, p.2802
IFRIC 12.22 .......................................................... Ch.26, p.1824
IFRIC 14.14 .......................................................... Ch.31, p.2802
IFRIC 12.22 .......................................................... Ch.26, p.1826
IFRIC 14.14 .......................................................... Ch.31, p.2839
IFRIC 12.23 .......................................................... Ch.26, p.1858
IFRIC 14.15 .......................................................... Ch.31, p.2803
IFRIC 12.24.......................................................... Ch.26, p.1824
IFRIC 14.16 .......................................................... Ch.31, p.2803
IFRIC 12.25 .......................................................... Ch.26, p.1824
IFRIC 14.17 .......................................................... Ch.31, p.2804
IFRIC 12.26.......................................................... Ch.26, p.1828
IFRIC 14.18 .......................................................... Ch.31, p.2804
IFRIC 12.27 ...........................................................Ch.25, p.1776
IFRIC 14.19 .......................................................... Ch.31, p.2804
IFRIC 12.27 .......................................................... Ch.26, p.1849
IFRIC 14.20 ......................................................... Ch.31, p.2805
IFRIC 12.29.............................................................. Ch.5, p.301
IFRIC 14.21 .......................................................... Ch.31, p.2804
IFRIC 12.30 ............................................................. Ch.5, p.301
IFRIC 14.21 .......................................................... Ch.31, p.2805
IFRIC 12.AG2 ..................................................... Ch.26, p.1802
IFRIC 14.22 ......................................................... Ch.31, p.2805
IFRIC 12.AG2 ...................................................... Ch.26, p.1810
IFRIC 14.23 ......................................................... Ch.31, p.2807
IFRIC 12.AG3 ...................................................... Ch.26, p.1810
IFRIC 14.24 ......................................................... Ch.31, p.2808
IFRIC 12.
AG4 ....................................................... Ch.26, p.1811
IFRIC 14.BC10 .................................................... Ch.31, p.2803
IFRIC 12.AG5 ...................................................... Ch.26, p.1810
IFRIC 14.BC30 ................................................... Ch.31, p.2804
IFRIC 12.AG6 ...................................................... Ch.26, p.1810
IFRIC 14.IE1-2 .................................................... Ch.31, p.2808
IFRIC 12.AG6 ....................................................... Ch.26, p.1811
IFRIC 14.IE3-8 ................................................... Ch.31, p.2808
IFRIC 12.AG7 ....................................................... Ch.26, p.1817
IFRIC 14.IE9-IE27 ............................................. Ch.31, p.2805
IFRIC 12.AG8 ....................................................... Ch.26, p.1817
IFRIC 12.BC11-BC13 .......................................... Ch.26, p.1799
IFRIC 12.BC11-13................................................ Ch.26, p.1801
IFRIC 16
IFRIC 12.BC13 .................................................... Ch.26, p.1806
IFRIC 12.BC14 ................................................... Ch.26, p.1809
IFRIC 16.1 ........................................................... Ch.49, p.4050
IFRIC 12.BC15 .................................................... Ch.26, p.1809
IFRIC 16.2 .......................................................... Ch.49, p.4050
IFRIC 12.BC16 .................................................... Ch.26, p.1815
IFRIC 16.3 .......................................................... Ch.49, p.4080
IFRIC 12.BC20 .......................................................... Ch.2, p.44
IFRIC 16.4 .......................................................... Ch.49, p.4050
IFRIC 12.BC21 .................................................... Ch.26, p.1810
IFRIC 16.7 ........................................................... Ch.49, p.4050
IFRIC 12.BC22 .................................................... Ch.26, p.1810
IFRIC 16.8 .......................................................... Ch.49, p.4050
IFRIC 12.BC31 ..................................................... Ch.26, p.1819
IFRIC 16.10 ......................................................... Ch.49, p.4051
IFRIC 12.BC31 ..................................................... Ch.26, p.1821
IFRIC 16.11 ......................................................... Ch.49, p.4052
IFRIC 12.BC32 .................................................... Ch.26, p.1827
IFRIC 16.12 ......................................................... Ch.49, p.4050
IFRIC 12.BC35 .................................................... Ch.26, p.1831
IFRIC 16.12 .......................................................... Ch.49, p.4051
IFRIC 12.BC44 .................................................... Ch.26, p.1824
IFRIC 16.13 ......................................................... Ch.49, p.4052
IFRIC 12.BC52 .................................................... Ch.26, p.1822
IFRIC 16.13 ......................................................... Ch.49, p.4053
IFRIC 12.BC53 .................................................... Ch.26, p.1832
IFRIC 16.14 ......................................................... Ch.49, p.4053
IFRIC 12.BC65 .................................................... Ch.26, p.1828
IFRIC 16.14 ......................................................... Ch.49, p.4082
IFRIC 12.IE5 ........................................................ Ch.26, p.1851
IFRIC 16.14 ......................................................... Ch.49, p.4083
IFRIC 12.IE11 ....................................................... Ch.26, p.1856
IFRIC 16.15 .......................................................... Ch.49, p.4081
IFRIC 12.IE18 ...................................................... Ch.26, p.1856
IFRIC 16.15 ......................................................... Ch.49, p.4082
IFRIC 12.IE19 ...................................................... Ch.26, p.1847
IFRIC 16.15 ......................................................... Ch.49, p.4084
IFRIC 12 references ................................................. Ch.2, p.44
IFRIC 16.16 .......................................................... Ch.49, p.4081
IFRIC 16.16 ......................................................... Ch.49, p.4082
IFRIC 16.16 ...........................................................Ch.49, p.4137
IFRIC 14
IFRIC 16.17 .............................................................. Ch.7, p.470
IFRIC 16.17 ............................................................... Ch.7, p.471
IFRIC 14.1 ............................................................ Ch.31, p.2801
IFRIC 16.17 ........................................................... Ch.15, p.1144
102 Index of standards
IFRIC 16.17 .......................................................... Ch.49, p.4137
IFRIC 17.BC22 ..................................................... Ch.41, p.3419
IFRIC 16.17 .......................................................... Ch.49, p.4138
IFRIC 17.BC27 ..................................................... Ch.41, p.3419
IFRIC 16.AG1-AG3 ............................................ Ch.49, p.4051
IFRIC 17.BC55 ........................................................ Ch.7, p.494
IFRIC 16.AG2 ...................................................... Ch.49, p.4051
IFRIC 17.BC56 ........................................................ Ch.7, p.495
IFRIC 16.AG2 ..................................................... Ch.49, p.4083
IFRIC 16.AG2 ..................................................... Ch.49, p.4084
IFRIC 16.AG4 ..................................................... Ch.49, p.4052
IFRIC 18
IFRIC 16.AG4 ..................................................... Ch.49, p.4082
IFRIC 16.AG5 ..................................................... Ch.49, p.4082
IFRIC 18.13 .......................................................... Ch.28, p.2133
IFRIC 16.AG6 ..................................................... Ch.49, p.4052
IFRIC 16.AG6 ..................................................... Ch.49, p.4054
IFRIC 16.AG7 ..................................................... Ch.49, p.4082
IFRIC 19
IFRIC 16.AG8 ...................................................... Ch.49, p.4138
IFRIC 19.1 ............................................................ Ch.43, p.3563
IFRIC 16.AG10 ................................................... Ch.49, p.4053
IFRIC 16.AG11 .................................................... Ch.49, p.4053
IFRIC 19.2 ........................................................... Ch.43, p.3563
IFRIC 19.3 ........................................................... Ch.43, p.3563
IFRIC 16.AG12 ................................................... Ch.49, p.4053
IFRIC 19.5-7 ........................................................ Ch.43, p.3563
IFRIC 16.AG12 ................................................... Ch.49, p.4082
IFRIC 16.AG13 ................................................... Ch.49, p.4053
IFRIC 19.7 ............................................................ Ch.43, p.3564
IFRIC 19.8 ........................................................... Ch.43, p.3564
IFRIC 16.AG14
................................................... Ch.49, p.4052
IFRIC 19.9 ........................................................... Ch.43, p.3563
IFRIC 16.AG15 ................................................... Ch.49, p.4053
IFRIC 16.BC24A ................................................ Ch.49, p.4053
IFRIC 19.10 ......................................................... Ch.43, p.3564
IFRIC 19.11 .......................................................... Ch.43, p.3563
IFRIC 16.BC24B ................................................ Ch.49, p.4053
IFRIC 19.13 .............................................................. Ch.5, p.303
IFRIC 16.BC36 ......................................................... Ch.7, p.471
IFRIC 19.BC22 ................................................... Ch.43, p.3564
IFRIC 19.BC33 ........................................................ Ch.5, p.303
IFRIC 17
IFRIC 17.3 ................................................................ Ch.7, p.493
IFRIC 20
IFRIC 17.3 ................................................................ Ch.8, p.558
IFRIC 20.1 ............................................................... Ch.5, p.304
IFRIC 17.4 ................................................................ Ch.7, p.493
IFRIC 20.2 ........................................................... Ch.39, p.3352
IFRIC 17.4 ................................................................ Ch.8, p.558
IFRIC 17.5 ................................................................ Ch.7, p.493
IFRIC 20.3 ............................................................... Ch.5, p.304
IFRIC 20.3 ........................................................... Ch.39, p.3352
IFRIC 17.5 ................................................................ Ch.8, p.558
IFRIC 20.5 ............................................................... Ch.5, p.304
IFRIC 17.5 ................................................................ Ch.8, p.572
IFRIC 17.6 ................................................................ Ch.7, p.493
IFRIC 20.8 .......................................................... Ch.39, p.3352
IFRIC 20.9 .......................................................... Ch.39, p.3353
IFRIC 17.6 ................................................................ Ch.8, p.558
International GAAP® 2019: Generally Accepted Accounting Practice under International Financial Reporting Standards Page 967
