IFRIC 4

From ACT Wiki
Revision as of 16:29, 5 March 2016 by imported>Doug Williamson (Create the page. Sources: The Treasurer, March 2016, page 42, and http://www.iasplus.com/en-gb/standards/ifric/ifric4)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to navigationJump to search

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Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=IFRIC_4&oldid=25760’