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IFRIC

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AcronymDefinition
IFRICInternational Financial Reporting Interpretations Committee
IFRICInternational Financial Reporting Issues Committee


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? References in periodicals archive
IFRIC [International Financial Reporting Interpretations Committee] Formerly the Standing Interpretations Committee (SIC), it's the IASB's interpretive body.
Ask FERF about ... international standard-setting organizations by Orenstein, Edith / Financial Executive
IFRIC 2, Members' Shares in Co-operative Entities and Similar Instruments, provides guidance on classifying such shares as either financial liabilities or equity.
The International Accounting Standards Board (IASB) issued ... by Journal of Accountancy
IFRIC made these changes to ensure the interpretation was consistent with International Accounting Standard 19, Employee Benefits (as amended in 2002), which no longer applied to equity compensation plans after International Financial Reporting Standard (IFRS) 2, Share-Based Payment, became effective for annual periods beginning on or after January 1, 2005.
The International Financial Reporting Interpretations Committee ... by Journal of Accountancy
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