IFRIC 4: Difference between revisions
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Revision as of 14:43, 22 October 2020
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Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019.
