IFRIC 4: Difference between revisions
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''Financial reporting''. | ''Financial reporting''. | ||
IFRIC 4 | IFRIC 4 was an interpretation of the former 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Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019. | Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019. | ||
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== See also == | == See also == | ||
*[[Financial reporting]] | |||
*[[IAS 17]] | *[[IAS 17]] | ||
*[[IFRIC]] | *[[IFRIC]] | ||
*[[IFRS 16]] | *[[IFRS 16]] | ||
*[[International Financial Reporting Interpretations Committee]] | *[[International Financial Reporting Interpretations Committee]] | ||
*[[Lease]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 17:31, 29 January 2022
Financial reporting.
IFRIC 4 was an interpretation of the former 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Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019.
