IFRIC 4 and IFRS 10: Difference between pages

Revision as of 18:06, 23 April 2014

International Financial Reporting Standard 10, dealing with consolidated financial statements.

Issued by the International Accounting Standards Board.

@@ Line 1: / Line 1: @@
-''Financial reporting''.
+International Financial Reporting Standard 10, dealing with consolidated financial statements.
-IFRIC 4 is an interpretation of the lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.
+Issued by the International Accounting Standards Board.
-Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.
+== See also ==
+* [[Consolidation]]
+* [[IAS 27]]
+* [[International Financial Reporting Standards]]
+[[Category:Compliance_and_audit]]
-== See also ==
-*[[IAS 17]]
-*[[IFRIC]]
-*[[IFRS 16]]
-*[[International Financial Reporting Interpretations Committee]]