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IFRIC publishes two final interpretations

Dec 02, 2004

The International Financial Reporting Interpretations Committee (IFRIC) has released two final Interpretations, on emission rights and leases.

The two final Interpretations are:

  • IFRIC 3 Emission Rights
  • IFRIC 4 Determining Whether an Arrangement Contains a Lease.
Click for Press Release (PDF 38k).