Difference between revisions of "IFRIC 4"

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[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 14:43, 22 October 2020

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Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019.


See also