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SIC12 BV2009 - SIC-12 SIC Interpretation 12...

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SIC-12 SIC Interpretation 12 Consolidation—Special Purpose Entities This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-12 Consolidation—Special Purpose Entities was developed by the Standing Interpretations Committee and issued in December 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, SIC-12 and its accompanying documents have been amended by the following IFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 27 Consolidated and Separate Financial Statements (issued December 2003) IFRIC Amendment to SIC-12 Scope of SIC-12 Consolidation—Special Purpose Entities (issued November 2004). The following Interpretation refers to SIC-12: IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (issued December 2004). © IASCF 1
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