IFRIC 23 and IFRIC 4: Difference between pages

Revision as of 08:44, 28 May 2017

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Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.

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 ''Financial reporting''.
-IFRIC 23 clarifies the accounting for uncertainties in income tax.
+IFRIC 4 is an interpretation of the lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.
-The interpretation is applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments under IAS 12
+Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.
-Issued by the International Financial Reporting Interpretations Committee.
-IFRIC 23 is effective for annual reporting periods beginning on or after 1 January 2019.
 == See also ==
-*[[IAS 12]]
+*[[IAS 17]]
 *[[IFRIC]]
+*[[IFRS 16]]
 *[[International Financial Reporting Interpretations Committee]]
-[[Category:Compliance_and_audit]]