106年適用107年適用  
 

 

金管會認可之解釋及解釋公告(106年適用)

 

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

IFRIC 1

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

IFRIC 2

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

IFRIC 4

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

IFRIC 5

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

IFRIC 6

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

IFRIC 7

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

IFRIC 9

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

IFRIC 10

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

IFRIC 12

Service Concession Arrangements

IFRIC 13

Customer Loyalty Programmes
客戶忠誠計畫

IFRIC 14

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

IFRIC 15

Agreements for the construction of real estate
不動產建造之協議

IFRIC 16

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

IFRIC 17

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

IFRIC 18

Transfers of Assets from Customers
自客戶之資產移轉

IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments
以權益工具消滅金融負債

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
露天礦場於生產階段之剝除成本
IFRIC 21 Levies
公課

 

Standing Interpretations Committee (SIC) Interpretations
常務解釋委員會發布之解釋公告

SIC-7

Introduction of the Euro
引入歐元

SIC-10

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

SIC-15

Operating Leases-Incentives
營業租賃:誘因

SIC-25

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

SIC-27

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

SIC-29

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

SIC-31

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

SIC-32

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

 

 

 

金管會認可之解釋及解釋公告(107年適用)

 

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

IFRIC 1

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

IFRIC 2

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

IFRIC 4

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

IFRIC 5

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

IFRIC 6

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

IFRIC 7

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

IFRIC 10

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

IFRIC 12

Service Concession Arrangements
服務特許權協議

IFRIC 14

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

IFRIC 16

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

IFRIC 17

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

IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments
以權益工具消滅金融負債

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
露天礦場於生產階段之剝除成本
IFRIC 21 Levies
公課
IFRIC 22 Foreign Currency Transactions and Advance Consideration
外幣交易與預收付對價

 

Standing Interpretations Committee (SIC) Interpretations
常務解釋委員會發布之解釋公告

SIC-7

Introduction of the Euro
引入歐元

SIC-10

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

SIC-15

Operating Leases-Incentives
營業租賃:誘因

SIC-25

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

SIC-27

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

SIC-29

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

SIC-32

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

 

 

 

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金管會尚未認可之解釋