NZ IFRIC 4 Determining whether an Arrangement contains a Lease

  • For-profit
  • Archived Standards

Provides guidance on determining whether an arrangement that does not take the legal form of a lease but conveys a right to use an asset in return for a payment or series of payments contains a lease.

  • NZ IFRIC 4 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012
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