- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds
- IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
- IFRIC 12 Service Concession Arrangements
- IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- IFRIC 16 Hedges of a Net Investment in a Foreign Operation
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
- IFRIC 21 Levies
- IFRIC 22 Foreign Currency Transactions and Advance Consideration
- IFRIC 23 Uncertainty over Income Tax Treatments
- SIC 7 Introduction of the Euro
- SIC 10 Government Assistance – No Specific Relation to Operating Activities
- SIC 25 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders