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) |
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Revision as of 16:29, 5 March 2016
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Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.
