IFRIC 4: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Update links.)
(Update.)
 
Line 3: Line 3:
IFRIC 4 was an interpretation of the former lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.
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Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019.
Superseded by IFRS 16, Leases, with effect from 2019.




Line 12: Line 12:
*[[IFRIC]]
*[[IFRIC]]
*[[IFRS 16]]
*[[IFRS 16]]
*[[International Financial Reporting Interpretations Committee]]
*[[Lease]]
*[[Lease]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 14:47, 5 October 2023

Financial reporting.

IFRIC 4 was an interpretation of the former lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.

Superseded by IFRS 16, Leases, with effect from 2019.


See also