SIC21 BV2009 - SIC-21 SIC Interpretation 21 Income...

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SIC-21 SIC Interpretation 21 Income Taxes—Recovery of Revalued Non- Depreciable Assets This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets was developed by the Standing Interpretations Committee and issued in July 2000. 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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-21 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 1 Presentation of Financial Statements (as revised in September 2007) * amended the terminology used throughout IFRSs, including SIC-21. * effective date 1 January 2009 © IASCF 1
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SIC-21 SIC Interpretation 21 Income Taxes—Recovery of Revalued Non-Depreciable Assets (SIC-21) is set out in paragraph 5. SIC-21 is accompanied by a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards.
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SIC21 BV2009 - SIC-21 SIC Interpretation 21 Income...

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