EFRAG seeks comments on IFRIC 4 and 5

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

24 Dec 2004

The European Financial Reporting Advisory Group has finalised its preliminary views regarding whether the following should be endorsed for use in Europe of: IFRIC 4 Determining whether an Arrangement contains a Lease, comments requested by 11 January 2005 IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds, comments requested by 20 January 2005. Amendments to IAS 19 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures, comments requested by 27 January 2005. You can download EFRAG's draft letters to the European Commission from EFRAG's Website. .

The European Financial Reporting Advisory Group has finalised its preliminary views regarding whether the following should be endorsed for use in Europe of:

  • IFRIC 4 Determining whether an Arrangement contains a Lease, comments requested by 11 January 2005
  • IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds, comments requested by 20 January 2005.
  • Amendments to IAS 19 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures, comments requested by 27 January 2005.
You can download EFRAG's draft letters to the European Commission from EFRAG's Website.

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