IFRIC 4: Difference between revisions

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imported>Doug Williamson
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''Financial reporting''.
''Financial reporting''.


IFRIC 4 is an interpretation of the lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.
IFRIC 4 was an interpretation of the former lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.


Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.
Superseded by IFRS 16, Leases, with effect from 2019.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]]
*[[International Financial Reporting Interpretations Committee]]
*[[Lease]]
 
[[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Superseded by IFRS 16, Leases, with effect from 2019.


See also