Leases
| 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. |
| Leases (IFRS 16) | Completed 2016. IFRS 16 'Leases' was issued on 13 January 2016. |