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SIC13 BV2009 - SIC-13 SIC Interpretation 13 Jointly...

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SIC-13 SIC Interpretation 13 Jointly Controlled Entities— Non-Monetary Contributions by Venturers This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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-13 has been amended by the following IFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 16 Property, Plant and Equipment (as revised in December 2003) IAS 31 Interests in Joint Ventures (issued December 2003) IAS 1 Presentation of Financial Statements (as revised in September 2007). * * effective date 1 January 2009 © IASCF 1
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