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standing interpretations committee tolkning sic-23
standing interpretations committee interpretation sic-23

tolkning 8 och 11 från international financial reporting interpretations committee (ifric) utgår.
international financial reporting interpretations committee's (ifric) interpretation 8 and ifric interpretation 11 are deleted.

ifrs-standarderna utfärdas av iasb och tolkningar av dem utfärdas av ifrs interpretations committee, två organ inom ifrs foundation.
ifrs are issued by the iasb and related interpretations are issued by the ifrs interpretations committee, two bodies within the ifrs foundation.

det får inte i en delårsrapport anges att den följer ias om den inte uppfyller alla bestämmelser i alla tillämpliga standarder och tolkningar från standing interpretations committee.
an interim financial report should not be described as complying with international accounting standards unless it complies with all of the requirements of each applicable standard and each applicable interpretation of the standing interpretations committee.

tolkning 13 från international financial reporting interpretations committee (ifric) ska ändras enligt bilagan till denna förordning.
international financial reporting interpretations committee's (ifric) interpretation 13 is amended as set out in the annex to this regulation;

i avsaknad av en tillämplig ias eller en tolkning från standing interpretations committee utarbetar företagsledningen efter egen bedömning redovisningsprinciper som ger den mest användbara informationen till användarna av företagets finansiella rapporter.
in the absence of a specific international accounting standard and an interpretation of the standing interpretations committee, management uses its judgement in developing an accounting policy that provides the most useful information to users of the enterprise's financial statements.

tolkning 12 koncessioner för samhällsservice från international financial reporting interpretations committée (ifric) ska infogas enligt bilagan till denna förordning.
international financial reporting interpretations committee's (ifric) interpretation 12 service concessions arrangements is inserted as set out in the annex to this regulation;

den 5 juli 2007 offentliggjorde international financial reporting interpretations committee (ifric) ifric-tolkning 13 kundlojalitetsprogram, nedan kallad ifric 13.
on 5 july 2007, the international financial reporting interpretations committee (ifric) published ifric interpretation 13 customer loyalty programmes, hereinafter ‘ifric 13’.

den 12 januari 2006 utfärdade den internationella redovisningstolkningskommittén (international financial reporting interpretations committee, ifric) ifric-tolkning 8 kallad tillämpningsområdet för ifrs 2.
on 12 january 2006, the international financial reporting interpretations committee (ifric) published ifric interpretation 8 scope of ifrs 2.

den 29 januari 2009 offentliggjorde international financial reporting interpretations committee (ifric) ifric-tolkning 18 Överföring av tillgångar från kunder, nedan kallad ifric 18.
on 29 january 2009, the international financial reporting interpretations committee (ifric) published ifric interpretation 18 transfers of assets from customers, hereinafter ‘ifric 18’.

den 26 november 2009 offentliggjorde international financial reporting interpretations committee (ifric) tolkning nr 19 utsläckning av finansiella skulder med egetkapitalinstrument (nedan kallad ifric 19).
on 26 november 2009, the international financial reporting interpretations committee (ifric) published ifric interpretation 19 extinguishing financial liabilities with equity instruments, hereinafter ‘ifric 19’.

interpretation
interpretation