{"SeasonModeName":"Easter","SeasonLanguageSelectorLabel":"Easter","SeasonEnabled":null,"SweepstakeModeName":null,"SweepstakeLanguageSelectorLabel":"Easter","SweepstakeEnabled":true,"SweepstakeID":"5","TotalNoOfGifts":"5","UniqueGifts":true,"InfoTitle":"Celebrate <em class=\"text-sweepstake\">Easter</em> with us!","InfoSubtitle":"How it works:","InfoText":"We have hidden Easter eggs on MPULSE. Find all five and qualify for our competition!","InfoTitleClose":"Search for Easter eggs now","InfoTerms":"Terms & Conditions","InfoSeasonMode":"Celebrate Easter with us on a fresh, green spring morning. 🥚🐰🌱 If you don't feel like celebrating, you can change the mode at any time here or in the main navigation.","InfoSeasonModeTrigger":"Activate Easter mode","Prize1Value":"","Prize2Value":"50 €","Prize3Value":"25 €","Prize1Description":"<span>5x Table lamp (set of two)</span>","Prize2Description":"3x METRO BOX","Prize3Description":"5x VOUCHER","GiftFoundTitle":"You've found an Easter egg!","GiftFoundThisWasText":"This was","GiftFoundText":"Discover the remaining Easter eggs on other pages or articles of MPULSE and, with a bit of luck, win great prizes!","Gift":"Easter egg","GiftFound":"found","OutOf":"of","Continue":"Continue","AllGiftsFoundTitle":"You've found all the Easter eggs!","AllGiftsFoundText":"<em class=\"text-sweepstake\">Great prizes</em> are waiting for you!","GoToForm":"Enter the sweepstake","SweepStakeInfoLink":"Details","CompetitionPageURL":"/en/sweepstake","PrivacyPage":"/en/data-privacy/conditions-of-participation-sweepstake","SweepstakePopoverTitle":"Easter Mode","Prize1Image":"/-/media/project/mag/corporate/mpulse/prize/prize-1.png?w=300&rev=dc4c7e5f-f4ad-4ac2-8c39-91a8db8f7538","Prize2Image":"","Prize3Image":"","Prize1ImageAlt":"prize-1","Prize2ImageAlt":"","Prize3ImageAlt":"","Item":null,"PageItem":null,"Rendering":null,"DataSourceItem":null,"CssClasses":null,"MessageEditHere":null,"MessageIsEmpty":null,"HeadingTag":null,"IsControlEditable":false,"IsEdit":false,"RenderingWebEditingParams":null,"Attributes":{}}

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IFRIC (International Financial Reporting Interpretations Committee)

The IFRIC (International Financial Reporting Interpretations Committee) develops interpretations of the accounting standards within the scope of the IFRS.

What’s it all about?

  • What is the IFRIC?
  • What IFRIC interpretations are there?

What is the IFRIC?

The IFRIC (International Financial Reporting Interpretations Committee) develops interpretations of the accounting standards within the scope of the IFRS (International Financial Reporting Standards).

What IFRIC interpretations are there?

The IFRIC interpretations are divided into IFRIC 1 to IFRIC 23. Important IFRIC interpretations include IFRIC 12, which relates to service concession arrangements, and IFRIC 23, which relates to uncertainties regarding income tax treatments.

The income tax liabilities listed in the annual report are calculated using the regulations in IFRIC 23.