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IFRIC Interpretation 4: Determining whether an arrangement contains a lease

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 4 Determining whether an Arrangement contains a Lease was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in December 2004. | IFRIC 4 IFRIC Interpretation 4 Determining whether an Arrangement contains a Lease This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 4 Determining whether an Arrangement contains a Lease was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in December 2004. IFRIC 4 and its accompanying documents were amended by IFRIC 12 Service Concession Arrangements (issued November 2006). © IASCF 2427 IFRIC 4 CONTENTS paragraphs IFRIC INTERPRETATION 4 DETERMINING WHETHER AN ARRANGEMENT CONTAINS A LEASE REFERENCES BACKGROUND 1–3 SCOPE 4 ISSUE 5 CONSENSUS 6–15 EFFECTIVE DATE 16–16A TRANSITION 17 APPENDIX Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards ILLUSTRATIVE EXAMPLES Example of an arrangement that contains a lease IE1–IE2 Example of an arrangement that does not contain a lease IE3–IE4 BASIS FOR CONCLUSIONS 2428 © IASCF IFRIC 4 IFRIC Interpretation 4 Determining whether an Arrangement contains a Lease (IFRIC 4) is set out in paragraphs 1–17 and the Appendix. IFRIC 4 is accompanied by Illustrative Examples and a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2429 IFRIC 4 IFRIC Interpretation 4 Determining whether an Arrangement contains a Lease References • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 16 Property, Plant and Equipment (as revised in 2003) • IAS 17 Leases (as revised in 2003) • IAS 38 Intangible Assets (as revised in 2004) • IFRIC 12 Service Concession Arrangements Background 1 An entity may enter into an arrangement, comprising a transaction or a series of related transactions, that does not take the legal form of a lease but conveys a right to use an asset (eg an item of property, plant or .