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lol …gee, why you need it at F1 level :))))
anyway,
IFRIC is the International Financial Reporting Interpretations Committee and it’s role is to provide interpretations for some complex matters of IFRS (international financial reporting standards).
So documents that they issue are called IFRICs and SICs. Sic is the old name , they used it , when IFRIC was called Standing Interpretations Committee.
You can read more about it at ifrs.org
https://www.ifrs.org/The+organisation/How+we+are+structured.htmhttps://www.ifrs.org/The+organisation/Members+of+the+IFRIC/About+the+IFRIC.htm
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