IFRIC 4

From ACT Wiki
Revision as of 14:42, 22 October 2020 by imported>Doug Williamson (Change tense of text.)
Jump to navigationJump to search

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Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019.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