IFRIC 4

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Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.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

• IAS 17
• IFRIC
• IFRS 16
• International Financial Reporting Interpretations Committee