Date-stamp loading

IFRIC 4: Determining whether an Arrangement contains a Lease

Comparing proposed amendment...
References
Background (paras. 1-3)
Scope (para. 4)
Issues (para. 5)
Consensus (paras. 6-15)
Effective date (paras. 16-16A)
Transition (para. 17)
Appendix: Amendments to IFRS 1
IFRIC 4: Illustrative Examples
IFRIC 4: Basis for Conclusions