This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.


Title Description
IAS 17 – Determining whether an arrangement contains a lease Completed 2004. IFRIC 4 'Determining Whether an Arrangement Contains a Lease' was issued on 2 December 2004.
IAS 17 – Sales and leasebacks with repurchase rights Discontinued 2007. IFRIC formally removed this issue from its agenda at its March 2007 meeting.
IFRS 16 and COVID-19 Completed 2020. The IASB issued 'Covid-19-Related Rent Concessions (Amendment to IFRS 16)' on 28 May 2020.
IFRS 16 and COVID-19 — Extension of practical expedient Completed 2021. The IASB issued 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)' on 31 March 2021.
Leases (IFRS 16) Completed 2016. IFRS 16 'Leases' was issued on 13 January 2016.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.