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SIC and IFRIC represents an interpretations committee. The objectives of the Interpretations Committee are to interpret the application of IAS / IFRS, provide timely guidance on financial reporting issues that are not specifically addressed in IAS / IFRS and undertake other tasks at the request of the International Accounting Standards Board (IASB).
The old Standard Interpretations Committee (SIC) is currently known as IFRS Interpretations Committee (IFRIC).
SIC is the interpretation given to any particular IFRS / IAS. At present it is issued by IFRS Interpretations Committee. The SIC serves as a clarification for any grey area in that particular standard.
SIC stands for Standards Interpretation Committee.
