IFRIC 4 Determining Whether an Arrangement Contains a Lease
Published December 2004. Effective 1 January 2006.
Withdrawn for periods starting on or after 1 January 2019 when IFRIC 4 is superseded by IFRS 16 Leases.
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IFRIC 4 addresses the problem of arrangements which are legally not a lease, but which involve obtaining the use of an asset in exchange for payment.
The interpretation requires that such arrangements are accounted for in accordance with IAS 17 where certain specified conditions are met.
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|Annual period starts||Effective version of standard||Notes on amendments|
|On or after 1 January 2016||IFRIC 4 2018 Required Standards||-|
The following interpretation refers to IFRIC 4
IFRSs referred to by IFRIC 4
This page was last updated 21 March 2019.