Interpretations (IFRICs)

Download the module(s) on the IFRIC you are interested in from the list below.

Note: The IFRS e-learning modules are available free of charge and may be used and distributed freely, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

IFRIC 12 Service Concession Arrangements (2019) v19

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