STANDING INTERPRETATIONS COMMITTEE
орг.
SIC учет
Постоянный комитет по интерпретациям
Постоянная комиссия по интерпретациям
Постоянно действующий комитет по интерпретациям
http:www.accaglobal.com/publications/studentaccountant/31029
The board of the International Accounting Standards Committee (IASC) formed the Standing Interpretations Committee (SIC) in 1997. It was founded with the objective of developing interpretations of International Accounting Standards (IASs) to be applied where the standards are silent or unclear.
More specifically the operating procedures of the SIC state their objective is to:
review accounting issues that are likely to receive divergent or unacceptable treatment in the absence of authoritative guidance, with a view to reaching a consensus as to the appropriate accounting treatment;
carry out the review on a timely basis and within the context of the existing IASs and the IASC’s Framework for the Preparation and Presentation of Financial Statements.
The interpretations of potentially contentious accounting issues should enhance the rigorous application and worldwide comparability of financial statements that are prepared using IAS.