IFRIC 20.10 ......................................................... Ch.39, p.3353
IFRIC 17.7 ................................................................ Ch.7, p.493
IFRIC 17.7 ................................................................ Ch.8, p.558
IFRIC 20.12 ......................................................... Ch.39, p.3353
IFRIC 20.13 ......................................................... Ch.39, p.3354
IFRIC 17.8 ................................................................ Ch.7, p.493
IFRIC 20.14 ......................................................... Ch.39, p.3359
IFRIC 17.10 .............................................................. Ch.7, p.494
IFRIC 17.10 .............................................................. Ch.8, p.555
IFRIC 20.15 ......................................................... Ch.39, p.3355
IFRIC 20.15 ......................................................... Ch.39, p.3359
IFRIC 17.10 .............................................................. Ch.8, p.558
IFRIC 20.16 ......................................................... Ch.39, p.3359
IFRIC 17.10 ......................................................... Ch.34, p.2950
IFRIC 17.11 ............................................................... Ch.7, p.494
IFRIC 20.BC4 ..................................................... Ch.39, p.3352
IFRIC 20.BC7 ........................................................... Ch.2, p.44
IFRIC 17.11 ............................................................... Ch.8, p.558
IFRIC 20.BC8 ..................................................... Ch.39, p.3358
IFRIC 17.12 .............................................................. Ch.7, p.494
IFRIC 17.12 .............................................................. Ch.8, p.558
IFRIC 20.BC10 ................................................... Ch.39, p.3353
IFRIC 20.BC12 ................................................... Ch.39, p.3353
IFRIC 17.13 ............................................................... Ch.7, p.494
IFRIC 20.BC15 ................................................... Ch.39, p.3354
IFRIC 17.13 ............................................................... Ch.8, p.559
IFRIC 17.14-15 ......................................................... Ch.7, p.494
IFRIC 20.BC17 .................................................... Ch.39, p.3358
IFRIC 20.A1-A4 ..................................................... Ch.5, p.304
IFRIC 17.14-15 ......................................................... Ch.8, p.559
IFRIC 20 references ............................................... Ch.2, p.44
IFRIC 17.16 .............................................................. Ch.7, p.495
IFRIC 17.16 ............................................................. Ch.8, p.560
IFRIC 17.17 ............................................................... Ch.7, p.495
IFRIC 21
IFRIC 17.17 .............................................................. Ch.8, p.560
IFRIC 17.17 .......................................................... Ch.34, p.2954
IFRIC 21.2 ........................................................... Ch.27, p.1936
IFRIC 17.BC5 ........................................................... Ch.8, p.558
IFRIC 21.2 ............................................................ Ch.27, p.1937
IFRIC 17.BC18-20 ............................................. Ch.34, p.2950
IFRIC 21.2 ............................................................ Ch.37, p.3118
Index of standards 103
IFRIC 21.3 ............................................................ Ch.27, p.1936
IFRIC 23.9 .......................................................... Ch.29, p.2444
IFRIC 21.3 ............................................................. Ch.27, p.1941
IFRIC 23.10 ........................................................ Ch.29, p.2444
IFRIC 21.4 ............................................................. Ch.27, p.1871
IFRIC 23.10 ......................................................... Ch.29, p.2447
IFRIC 21.4 ............................................................ Ch.27, p.1937
IFRIC 23.11 ......................................................... Ch.29, p.2444
IFRIC 21.5 ............................................................ Ch.27, p.1937
IFRIC 23.12 ......................................................... Ch.29, p.2443
IFRIC 21.5 ............................................................. Ch.27, p.1941
IFRIC 23.12 ........................................................ Ch.29, p.2446
IFRIC 21.6 ............................................................ Ch.27, p.1937
IFRIC 23.13 ......................................................... Ch.29, p.2365
IFRIC 21.6 ............................................................. Ch.37, p.3118
IFRIC 23.13 ........................................................ Ch.29, p.2446
IFRIC 21.7 ............................................................ Ch.27, p.1936
IFRIC 23.13 ......................................................... Ch.34, p.2959
IFRIC 21.8 ............................................................ Ch.27, p.1937
IFRIC 23.14 ......................................................... Ch.29, p.2365
IFRIC 21.8 ............................................................ Ch.27, p.1938
IFRIC 23.14 ........................................................ Ch.29, p.2446
IFRIC 21.8 ............................................................. Ch.37, p.3118
IFRIC 23.14 ........................................................ Ch.34, p.2948
IFRIC 21.9 ............................................................ Ch.27, p.1938
IFRIC 23.14 ......................................................... Ch.34, p.2951
IFRIC 21.9-10 ....................................................... Ch.37, p.3118
IFRIC 23.14 ......................................................... Ch.34, p.2959
IFRIC 21.10 .......................................................... Ch.27, p.1938
IFRIC 23.BC4 .................................................... Ch.29, p.2448
IFRIC 21.11 ........................................................... Ch.27, p.1938
IFRIC 23.BC6 .................................................... Ch.29, p.2442
IFRIC 21.11 ............................................................ Ch.37, p.3118
IFRIC 23.BC8 .................................................... Ch.29, p.2442
IFRIC 21.12 .......................................................... Ch.27, p.1938
IFRIC 23.BC9 .................................................... Ch.29, p.2442
IFRIC 21.14 .......................................................... Ch.27, p.1938
IFRIC 23.BC11 .................................................... Ch.29, p.2443
IFRIC 21.14 ........................................................... Ch.27, p.1941
IFRIC 23.BC13 .................................................... Ch.29, p.2443
IFRIC 21.31 ........................................................... Ch.37, p.3118
IFRIC 23.BC23 .................................................. Ch.29, p.2442
IFRIC 21.BC4 ...................................................... Ch.27, p.1937
IFRIC 23.BC24 .................................................. Ch.29, p.2442
IFRIC 21.BC4 ....................................................... Ch.27, p.1941
IFRIC 23.BC25 .......
........................................... Ch.29, p.2449
IFRIC 21.IE1 ........................................................ Ch.27, p.1938
IFRIC 23.IE1 ....................................................... Ch.29, p.2445
IFRIC 21.IE 1 Example 2 ................................... Ch.27, p.1938
IFRIC 23.IE2-IE6 ............................................... Ch.29, p.2445
IFRIC 21.IE 1 Example 2 .................................... Ch.37, p.3119
IFRIC 23.IE7-IE10 ............................................. Ch.29, p.2445
IFRIC 21.IE 1 Example 3 ................................... Ch.27, p.1940
IFRIC 23.A2 ....................................................... Ch.29, p.2446
IFRIC 21.IE 1 Example 4 .................................... Ch.37, p.3119
IFRIC 23.A2 ........................................................ Ch.34, p.2959
IFRIC 21.A1.......................................................... Ch.27, p.1937
IFRIC 23.A3 ........................................................ Ch.29, p.2447
IFRIC 23.A4(a) .................................................... Ch.29, p.2447
IFRIC 23.A4(b) ................................................... Ch.29, p.2447
IFRIC 22
IFRIC 23.A5 ........................................................ Ch.29, p.2447
IFRIC 23.B1 ......................................................... Ch.29, p.2347
IFRIC 22.1-3 .......................................................... Ch.15, p.1119
IFRIC 23.B1 ......................................................... Ch.29, p.2441
IFRIC 22.4 ................................................................ Ch.5, p.313
IFRIC 23.B1 ........................................................ Ch.29, p.2449
IFRIC 22.4 ............................................................. Ch.15, p.1119
IFRIC 23.B1 ......................................................... Ch.34, p.2959
IFRIC 22.5 ............................................................. Ch.15, p.1119
IFRIC 23.B2 ........................................................ Ch.29, p.2441
IFRIC 22.6 ............................................................ Ch.15, p.1120
IFRIC 23.B2 ....................................................... Ch.29, p.2449
IFRIC 22.7................................................................. Ch.5, p.313
IFRIC 22.8 ............................................................. Ch.15, p.1119
IFRIC 22.9 ............................................................. Ch.15, p.1119
SIC-7
IFRIC 22.BC8 ...................................................... Ch.15, p.1120
IFRIC 22.BC17 ..................................................... Ch.15, p.1128
SIC-7.3 ................................................................... Ch.15, p.1170
IFRIC 22.A1 .......................................................... Ch.15, p.1120
SIC-7.4 ................................................................... Ch.15, p.1170
IFRIC 22.A2 ......................................................... Ch.15, p.1120
SIC-7.5 ................................................................... Ch.15, p.1170
IFRIC 22.A3 ......................................................... Ch.15, p.1120
SIC-7.6 ................................................................... Ch.15, p.1170
SIC-7.7 ................................................................... Ch.15, p.1171
IFRIC 23
SIC-10
IFRIC 23.3 .......................................................... Ch.29, p.2350
IFRIC 23.3 .......................................................... Ch.29, p.2364
SIC-10.3 ................................................................ Ch.25, p.1776
IFRIC 23.3 .......................................................... Ch.29, p.2424
IFRIC 23.3 .......................................................... Ch.29, p.2442
IFRIC 23.4 ........................................................... Ch.27, p.1874
SIC-12
IFRIC 23.4 ........................................................... Ch.29, p.2441
IFRIC 23.5 ........................................................... Ch.29, p.2441
SIC-12.2 .................................................................. Ch.13, p.919
IFRIC 23.6 .......................................................... Ch.29, p.2443
IFRIC 23.8 .......................................................... Ch.29, p.2443
104 Index of standards
SIC-15
SIC-32
SIC-15.1 ................................................................. Ch.19, p.1374
SIC-32.1 ................................................................ Ch.17, p.1248
SIC-15.1 ................................................................ Ch.23, p.1655
SIC-32.2 ................................................................ Ch.17, p.1248
SIC-15.3 ................................................................ Ch.23, p.1655
SIC-32.3 ................................................................ Ch.17, p.1249
SIC-15.4 ................................................................ Ch.23, p.1656
SIC-32.5-6 ............................................................ Ch.17, p.1248
SIC-15.4 ................................................................ Ch.23, p.1659
SIC-32.7 ................................................................ Ch.17, p.1248
SIC-15.5 ................................................................ Ch.23, p.1655
SIC-32.8 ................................................................ Ch.17, p.1248
SIC-15.5 ................................................................ Ch.23, p.1656
SIC-32.9 ................................................................ Ch.17, p.1248
SIC-15.6 ................................................................ Ch.23, p.1656
SIC-32.9 ................................................................ Ch.17, p.1249
SIC-32.10 .............................................................. Ch.17, p.1249
SIC-27
Management Commentary
SIC-25.4 .............................................................. Ch.29, p.2476
SIC-27 ................................................................. Ch.28, p.2210
MC.12 ........................................................................Ch.2, p.105
SIC-27.1 ................................................................ Ch.23, p.1616
MC.13 ........................................................................Ch.2, p.105
SIC-27.2 ............................................................... Ch.23, p.1616
MC.24 .......................................................................Ch.2, p.105
SIC-27.3 ............................................................... Ch.23, p.1616
MC.IN2 .................................................................... Ch.2, p.104
SIC-27.4 ............................................................... Ch.23, p.1616
MC.IN4 .................................................................... Ch.2, p.104
SIC-27.5 ................................................................ Ch.23, p.1617
MC.IN3 .....................................................................Ch.2, p.105
SIC-27.5 ............................................................... Ch.23, p.1673
MC.IN5 .....................................................................Ch.2, p.105
SIC-27.6 ...................................................
............. Ch.23, p.1617
MC Appendix ......................................................... Ch.2, p.104
SIC-27.7 ................................................................. Ch.23, p.1617
SIC-27.8 ............................................................... Ch.23, p.1618
SIC-27.9 ............................................................... Ch.23, p.1618
PS 2
SIC-27.10 ............................................................. Ch.23, p.1619
SIC-27.11 .............................................................. Ch.23, p.1619
PS 2.2 ........................................................................ Ch.3, p.154
SIC-27.A2(a) ........................................................ Ch.23, p.1616
PS 2.5-7 ..................................................................... Ch.3, p.155
PS 2.8-10 .................................................................. Ch.3, p.155
PS 2.11-12 .................................................................. Ch.3, p.155
SIC-29
PS 2.13-23 ................................................................. Ch.3, p.156
PS 2.24-26 ................................................................ Ch.3, p.156
SIC-29.1 ...............................................................Ch.26, p.1803
PS 2.28 ...................................................................... Ch.3, p.155
SIC-29.1 .............................................................. Ch.26, p.1804
PS 2.29-32 ................................................................ Ch.3, p.156
SIC-29.1 ............................................................... Ch.26, p.1807
PS 2.35-39 ................................................................ Ch.3, p.156
SIC-29.1 ............................................................... Ch.26, p.1858
PS 2.40-55 ................................................................ Ch.3, p.156
SIC-29.2 ............................................................... Ch.26, p.1859
PS 2.56-59 ................................................................ Ch.3, p.156
SIC-29.2(a) ..........................................................Ch.26, p.1803
PS 2.60-65 ................................................................ Ch.3, p.156
International GAAP® 2019: Generally Accepted Accounting Practice under International Financial Reporting Standards Page 968
