Appendix A: Current International Accounting Standards (IFRS) and SIC (IFRIC)

IAS 1	Presentation of Financial Statements
IAS 2	Inventories
IAS 7	Cash Flow Statements
IAS 8	Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies
IAS 10	Events After the Balance Sheet Date
IAS 11	Construction Contracts
IAS 12	Accounting for Taxes on Income
IAS 14	Reporting Financial Information by Segment
IAS 15	Information Reflecting the Effects of Changing Prices
IAS 16	Property, Plant, and Equipment
IAS 17	Accounting for Leases
IAS 18	Revenue
IAS 19	Retirement Benefit Costs
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance
IAS 21	The Effects of Changes in Foreign Exchange Rates
IAS 22	Business Combinations
IAS 23	Borrowing Costs
IAS 24	Related-Party Disclosures
IAS 26	Accounting and Reporting by Retirement Benefit Plans
IAS 27	Consolidated Financial Statements and Accounting for Investments in Subsidiaries
IAS 28	Accounting for Investments in Associates
IAS 29	Financial Reporting in Hyperinflationary Economies
IAS 30	Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31	Financial Reporting of Interests in Joint Ventures
IAS 32	Financial Instruments: Disclosures and Presentation
IAS 33	Earnings Per Share
IAS 34	Interim Financial Reporting
IAS 35	Discontinuing Operations
IAS 36	Impairments of Assets
IAS 37	Provisions, Contingent Liabilities, and Contingent Assets
IAS 38	Intangible Assets
IAS 39	Financial Instruments: Recognition and Measurement
IAS 40	Investment Property
IAS 41	Agriculture
SIC 1	Consistency—Different Cost Formulas for Inventories (IAS 2)
SIC 2	Consistency—Capitalization of Borrowing Costs (IAS 23)
SIC 3	Elimination of Unrealized Profits and Losses on Transactions with Associates (IAS 28)
SIC 5	Classification of Financial Instruments—Contingent Settlement Provisions (IAS 32)
9SIC 6	Costs of Modifying Existing Software (IASC's Framework)
SIC 7	Introduction of the Euro (IAS 21)
SIC 8	First-Time Application of IAS as the Primary Basis of Accounting (IAS 1)
SIC 9	Business Combinations—Classification Either as Acquisitions or Unitings of Interests (IAS 22)
SIC 10	Government Assistance—No Specific Relation to Operating Activities (IAS 20)
SIC 11	Foreign Exchange—Capitalization of Losses Resulting from Severe Currency Devaluations (IAS 21)
SIC 12	Consolidation—Special-Purpose Entities (IAS 27)
SIC 13	Jointly Controlled Entities—Nonmonetary Contributions by Ventures (IAS 31)
SIC 14	Property, Plant, and Equipment—Compensation for the Impairment or Loss of Items (IAS 16)
SIC 15	Operating Leases—Incentives (IAS 17)
SIC 16	Share Capital—Reacquired Own Equity Instruments (Treasury Shares) (IAS 32)
SIC 17	Equity—Costs of an Equity Transaction (IAS 32)
SIC 18	Consistency—Alternative Methods (IAS 1)
SIC 19	Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29
SIC 20	Equity Accounting Method—Recognition of Losses (IAS 28)
SIC 21	Income Taxes—Recovery of Revalued Nondepreciable Assets (IAS 12)
SIC 22	Business Combination—Subsequent Adjustment of Fair Values and Goodwill Initially Reported (IAS 22)
SIC 23	Property, Plant, and Equipment—Major Inspection or Overhaul Costs (IAS 16)
SIC 24	Earnings Per Share—Financial Instruments That May Be Settled in Shares
SIC 25	Income Taxes—Changes in the Tax Status of an Enterprise or its Shareholders (IAS 12)
SIC 27	Evaluating the Substance of Transactions Involving the Legal Form of a Lease (IAS 1, IAS 17, and IAS 18)
SIC 28	Business Combinations—"Date of Exchange" and Fair Value of Equity Instruments (IAS 22)
SIC 29	Disclosure—Service Concession Arrangements (IAS 1)
SIC 30	Reporting Currency—Transactions from Measurement Currency to Presentation Currency (IAS 21 and IAS 29)
SIC 31	Revenue—Barter Transactions Involving Advertising Services (IAS 18)
SIC 32	Intangible Assets—Website Costs (IAS 38)
SIC 33	Consolidation and Equity Method—Potential Voting Rights and Allocation of Ownership Interests (IAS 27, IAS 28, and IAS 39)