IFRIC publishes two final interpretations

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

02 Dec 2004

The International Financial Reporting Interpretations Committee (IFRIC) has released two final Interpretations, on emission rights and leases.

The two final Interpretations are:

  • IFRIC 3 Emission Rights
  • IFRIC 4 Determining Whether an Arrangement Contains a Lease.
Click for Press Release (PDF 38k).


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