EFRAG seeks comments on IFRIC 4 and 5
Dec 24, 2004
The European Financial Reporting Advisory Group has finalised its preliminary views regarding whether the following should be endorsed for use in Europe of: IFRIC 4 Determining whether an Arrangement contains a Lease, comments requested by 11 January 2005 IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds, comments requested by 20 January 2005. Amendments to IAS 19 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures, comments requested by 27 January 2005. You can download EFRAG's draft letters to the European Commission from EFRAG's Website. .
The European Financial Reporting Advisory Group has finalised its preliminary views regarding whether the following should be endorsed for use in Europe of:
- IFRIC 4 Determining whether an Arrangement contains a Lease, comments requested by 11 January 2005
- IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds, comments requested by 20 January 2005.
- Amendments to IAS 19 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures, comments requested by 27 January 2005.