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1 sty 2019 · IFRIC 4 explains how to determine whether an arrangement contains a lease that should be accounted for in accordance with IAS 17 Leases. It applies to arrangements that convey rights to use assets in return for a payment or series of payments, such as outsourcing, telecommunication and take-or-pay contracts.
IFRIC 4 clarifies that an entity accounts for arrangements that meet specific criteria as leases even though those arrangements do not take the legal form of a lease.
An entity may enter into an arrangement, comprising a transaction or a series of related transactions, that does not take the legal form of a lease but conveys a right to use an asset (e.g., an item of property, plant or equipment) in return for a payment or series of payments.
16 wrz 2009 · The minimum lease payments as defined in paragraph 4 of IAS 17 include only payments for the lease (ie the right to use the asset) and exclude payments for other elements in the arrangement (eg for services and the cost of inputs).
22 lis 2018 · Since accounting for leases under IFRS 16 results in substantially all leases being recognised on a lessee’s balance sheet, the evaluation of whether a contract is (or contains) a lease becomes even more important than it is under IAS 17 and IFRIC 4.
IFRS 16 replaces IAS 17, IFRIC 4, SIC-15 and SIC-27. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions, which amended IFRS 16.
IFRS 16 replaces IAS 17, IFRIC 4, SIC‑15 and SIC‑27. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions, which amended IFRS 16.
