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. |