List of Interpretations issued by the IFRS Interpretations Committee (IFRIC)/ Standards Interpretations Committee (SIC) included in Appendix to relevant Indian Accounting Standards (Ind AS):
| Sl. No. | IFRIC/ SIC No. | Corresponding Appendix of Ind AS | IFRIC/ SIC Subject |
| 1 | IFRIC 1 | Ind AS 16 (Appendix A) | Changes in Existing Decommissioning, Restoration and Similar Liabilities |
| 2 | IFRIC 2 | None | Members’ Shares in Co-operative Entities and Similar Instruments [Appendix corresponding to IFRIC 2 is not issued as it is not relevant for the companies]. |
| 3 | IFRIC 4 | Ind AS 17 (Appendix C) | Determining whether an Arrangement contains a Lease |
| 4 | IFRIC 5 | Ind AS 37 (Appendix A) | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
| 5 | IFRIC 6 | Ind AS 37 (Appendix B) | Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment |
| 6 | IFRIC 7 | Ind AS 29 (Appendix A) | Applying the Restatement Approach under Ind AS 29 Financial Reporting in Hyperinflationary Economies |
| 7 | IFRIC 10 | Ind AS 34 (Appendix A) | Interim Financial Reporting and Impairment |
| 8 | IFRIC 12 | Ind AS 11 (Appendix A) | Service Concession Arrangements |
| 9 | IFRIC 13 | Ind AS 18 (Appendix B) | Customer Loyalty Programmes |
| 10 | IFRIC 14 | Ind AS 19 (Appendix B) | The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
| 11 | IFRIC 16 | Ind AS 109 (Appendix C) | Hedges of a Net Investment in a Foreign Operation |
| 12 | IFRIC 17 | Ind AS 10 (Appendix A) | Distributions of Non-cash Assets to Owners |
| 13 | IFRIC 18 | Ind AS 18 (Appendix C) | Transfer of Assets from Customers |
| 14 | IFRIC 19 | Ind AS 109 (Appendix D) | Extinguishing Financial Liabilities with Equity Instruments |
| 15 | IFRIC 20 | Ind AS 16 (Appendix B) | Stripping Cost in the Production Phase of a Surface Mine |
| 16 | IFRIC 21 | Ind AS 37 (Appendix C) | Levi |
| 17 | SIC-7 | None | Introduction of Euro [Appendix corresponding to SIC 7 is not issued as it is not relevant in the Indian context]. |
| 18 | SIC-10 | Ind AS 20 (Appendix A) | Government Assistance – No Specific Relation to Operating Activities |
| 19 | SIC-15 | Ind AS 17 (Appendix A) | Operating Leases – Incentives |
| 20 | SIC-25 | Ind AS 12 (Appendix A) | Income Taxes – Changes in the Tax Status of an Entity or its Shareholders |
| 21 | SIC-27 | Ind AS 17 (Appendix B) | Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
| 22 | SIC-29 | Ind AS 11 (Appendix B) | Service Concession Arrangements: Disclosures |
| 23 | SIC-31 | Ind AS 18 (Appendix A) | Revenue – Barter Transactions Involving Advertising Services |
| 24 | SIC-32 | Ind AS 38 (Appendix A) | Intangible Assets – Web Site Costs |
