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SIC07 BV2009 - SIC-7 SIC Interpretation 7 Introduction of...

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SIC-7 SIC Interpretation 7 Introduction of the Euro This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-7 Introduction of the Euro was developed by the Standing Interpretations Committee and issued in May 1998. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. SIC-7 and its accompanying Basis for Conclusions have been amended by the following IFRSs: IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IAS 1 Presentation of Financial Instruments (as revised in September 2007) * IAS 27 Consolidated and Separate Financial Statements (as amended January 2008). * effective date 1 January 2009 effective date 1 July 2009 © IASCF 1
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