REFERENCES
IAS 8 Accounting policies, changes in accounting estimates and errors IAS 11 Construction contracts IAS 17 Leases (as revised in 2003) IAS 18 Revenue IAS 37 Provisions, contingent liabilities and contingent assets IAS 39 Financial instruments: recognition and measurement (as revised in 2003) IFRS 4 Insurance contracts
← Evaluating the substance of transactions involving the legal form of a lease · All articles · — →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.