{"SeasonModeName":"Christmas","SeasonLanguageSelectorLabel":"Christmas","SeasonEnabled":null,"SweepstakeModeName":null,"SweepstakeLanguageSelectorLabel":"Christmas","SweepstakeEnabled":false,"SweepstakeID":"3","TotalNoOfGifts":"5","InfoTitle":"Celebrate <em class='text-sweepstake'>Christmas</em> us!","InfoSubtitle":"How it works:","InfoText":"We have hidden gifts on MPULSE. Find all five and qualify for our sweepstake!","InfoTitleClose":"Start finding gifts","InfoTerms":"Terms & Conditions","InfoSeasonMode":"To celebrate christmas, we have developed a X-MAS mode. If you're not in the mood to celebrate, you can revert to the default setting by unchecking the box. Alternatively, you can change the mode at any time in the main navigation.","InfoSeasonModeTrigger":"Activate X-MAS mode","Prize1Value":"100 €","Prize2Value":"50 €","Prize3Value":"25 €","Prize1Description":"<span>1x</span> <span>SUPER</span> <span>PRIZE</span>","Prize2Description":"<span>3x</span> <span>METRO</span> <span>BOX</span>","Prize3Description":"<span>56x</span> <span>VOUCHER</span>","GiftFoundTitle":"You've found a gift!","GiftFoundThisWasText":"This was","GiftFoundText":"Discover the remaining gifts on other pages or articles of MPULSE and, with a bit of luck, win great prizes!","Gift":"gift","GiftFound":"found","OutOf":"of","Continue":"Continue","AllGiftsFoundTitle":"You've found all the gifts!","AllGiftsFoundText":"<span class='text-sweepstake'>Great prizes</span> are waiting for you!","GoToForm":"Enter the sweepstake","SweepStakeInfoLink":"Details","CompetitionPageURL":"/en/sweepstake","PrivacyPage":"/en/data-privacy/conditions-of-participation-sweepstake","SweepstakePopoverTitle":"X-MAS Mode","Prize1Image":"/-/media/project/mag/corporate/mpulse/prize/prize-1.jpg?w=300&rev=3d666ae2-187e-4ab0-a848-c1eaf28a2480","Prize2Image":"/-/media/project/mag/corporate/mpulse/prize/prize-2.jpg?w=300&rev=7d344ffe-bbac-4a56-99a0-164311831273","Prize3Image":"/-/media/project/mag/corporate/mpulse/prize/prize-3.jpg?w=300&rev=08571f4e-feee-433b-b6e9-177eed0bdb1c","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.