IFRIC 4: Difference between revisions
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''Financial reporting''. | ''Financial reporting''. | ||
IFRIC 4 | IFRIC 4 was an interpretation of the former lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'. | ||
Superseded by IFRS 16, Leases, with effect from 2019. | |||
== See also == | == See also == | ||
*[[Financial reporting]] | |||
*[[IAS 17]] | *[[IAS 17]] | ||
*[[IFRIC]] | *[[IFRIC]] | ||
*[[IFRS 16]] | *[[IFRS 16]] | ||
*[[ | *[[Lease]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 14:47, 5 October 2023
Financial reporting.
IFRIC 4 was an interpretation of the former lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.
Superseded by IFRS 16, Leases, with effect from 2019.
