IFRIC 4: Difference between revisions
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imported>Doug Williamson (Create the page. Sources: The Treasurer, March 2016, page 42, and http://www.iasplus.com/en-gb/standards/ifric/ifric4) |
imported>Doug Williamson (Link with IFRIC page.) |
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== See also == | == See also == | ||
*[[IAS 17]] | *[[IAS 17]] | ||
*[[IFRIC]] | |||
*[[IFRS 16]] | *[[IFRS 16]] | ||
*[[International Financial Reporting Interpretations Committee]] | *[[International Financial Reporting Interpretations Committee]] | ||
Revision as of 08:44, 28 May 2017
Financial reporting.
IFRIC 4 is an interpretation of the 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Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.
