ICAEW.com works better with JavaScript enabled.

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Withdrawn for periods starting on or after 1 January 2019 when IFRIC 4 is superseded by IFRS 16 Leases.

Become a Financial Reporting Faculty member

Find out more about the benefits of membership and joining details.

Join now


Free to view

Financial Reporting Faculty members only

Looking for real life examples?

Financial Reporting Faculty members get free access to Company Reporting’s CR service. Company Reporting are a leading research and benchmarking service on IFRS reporting practices.

Faculty membership gives you access to a range of other resources, including the hidden premium content on this page.


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.

Which version of the interpretation?

'Which version of the interpretation?' is only available to members of the Financial Reporting Faculty. Please note that to access electronic versions of IFRS through the links in these standard trackers you need to have first logged into eIFRS.

Annual period starts Effective version of standard Notes on amendments
1 January 2017 - 31 December 2018 IFRIC 4 2018 Required Standards -

The following interpretation refers to IFRIC 4

IFRSs referred to by IFRIC 4

This page was last updated 22 January 2020.