{"SeasonModeName":"Halloween","SeasonLanguageSelectorLabel":"Halloween","SeasonEnabled":null,"SweepstakeModeName":null,"SweepstakeLanguageSelectorLabel":"Halloween","SweepstakeEnabled":false,"SweepstakeID":"6","TotalNoOfGifts":"5","UniqueGifts":true,"InfoTitle":"Celebrate <em class=\"text-sweepstake\">Halloween</em> with us!","InfoSubtitle":"It's as easy as this:","InfoText":"We have hidden pumpkins on MPULSE. Find all five and qualify for our sweepstake!","InfoTitleClose":"Start finding pumpkins","InfoTerms":"Terms & Conditions","InfoSeasonMode":"Celebrate Halloween with us on a spooky, beautiful moonlit night 🎃 If you don't feel like celebrating, you can change the mode at any time here or in the main navigation.","InfoSeasonModeTrigger":"Activate Halloween-mode","Prize1Value":"100 €","Prize2Value":"50 €","Prize3Value":"15 €","Prize1Description":"<span>1x</span> <span>Surprise</span> <span>box</span>","Prize2Description":"<span>5x</span> <span>Surprise</span> <span>box</span>","Prize3Description":"<span>10x</span> <span>Surprise</span> <span>box</span>","GiftFoundTitle":"You've found a pumpkin!","GiftFoundThisWasText":"This was","GiftFoundText":"We've hidden pumpkins on MPULSE. Find all five and qualify for the sweepstake!","Gift":"pumpkin","GiftFound":"found","OutOf":"of","Continue":"Continue","AllGiftsFoundTitle":"You've found all the pumpkins!","AllGiftsFoundText":"<span class='text-sweepstake'>Great prizes</span> are waiting for you!","GoToForm":"Enter the sweepstake","SweepStakeInfoLink":"Details","CompetitionPageURL":"","PrivacyPage":"","SweepstakePopoverTitle":"Halloween Mode","Prize1Image":"/-/media/project/mag/corporate/mpulse/prize/prize-1.png?w=300&rev=cff3f5f6-f1dc-46d7-b3d9-74b7bfa2ca1f","Prize2Image":"/-/media/project/mag/corporate/mpulse/prize/prize-2.jpg?w=300&rev=755f45c3-1556-4fa8-ae05-e48830ff3c6e","Prize3Image":"/-/media/project/mag/corporate/mpulse/prize/prize-3.jpg?w=300&rev=53b0808b-5933-4d38-8027-0627564c18a7","Prize1ImageAlt":"prize-1","Prize2ImageAlt":"prize-2","Prize3ImageAlt":"prize-3","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.