SIC Summaries
- SIC-01 - Consistency - Different Cost Formulas for Inventories
- SIC-02 - Consistency - Capitalisation of Borrowing Costs
- SIC-03 - Elimination of Unrealised Profits and Losses on Transactions with Associates
- SIC-05 - Classification of Financial Instruments - Contingent Settlement Provisions
- SIC-06 - Costs of Modifying Existing Software
- SIC-07 - Introduction of the Euro
- SIC-08 - First-Time Application of IASs as the Primary Basis of Accounting
- SIC-09 - Business Combinations - Classification either as Acquisitions or Unitings of Interests
- SIC-10 - Government Assistance - No Specific Relation to Operating Activities
- SIC-11 - Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations
- SIC-12 - Consolidation - Special Purpose Entities
- SIC-13 - Jointly Controlled Entities - Non-Monetary Contributions by Venturers
- SIC-14 - Property, Plant and Equipment - Compensation for the Impairment or Loss of Items
- SIC-15 - Operating Leases - Incentives
- SIC-16 - Share Capital - Reacquired Own Equity Instruments (Treasury Shares)
- SIC-17 - Equity - Costs of an Equity Transaction
- SIC-18 - Consistency - Alternative Methods
- SIC-19 - Reporting Currency - Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29
- SIC-20 - Equity Accounting Method - Recognition of Losses
- SIC-21 - Income Taxes - Recovery of Revalued Non-Depreciable Assets
- SIC-22 - Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported
- SIC-23 - Property, Plant and Equipment - Major Inspection or Overhaul Costs
- 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
- SIC-27 - Evaluating the Substance of Transactions in the Legal Form of a Lease
- SIC-28 - Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments
- SIC-29 - Disclosure – Service Concession Arrangements
- SIC-30 - Reporting Currency – Translation from Measurement Currency to Presentation Currency
- SIC-31 - Revenue – Barter Transactions Involving Advertising Services
- SIC-32 - Intangible Assets – Website Costs
- SIC-33 - Consolidation and Equity Method - Potential Voting Rights and Allocation of Ownership Interests
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