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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.
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.