IFRIC 4 and IFRIC 5

[Annabelle]

Помогите перевести IFRIC 4 and IFRIC 5? Какой эквивалент на русском?

In preparing its preliminary opening IFRS consolidated balance sheet the Group has adopted all IFRSs effective as at the date of the most recent balance sheet presented. Additionally, the Group has elected to early adopt those standards and interpretations which are intended to be mandatory for financial years beginning on or after 1 January 2006:
• IAS 1 (amended 2005) “Presentation of Financial Statements”;
• IAS 39 (amended 2005) “Financial Instruments: Recognition and Measurement”;
• IFRS 7 “Financial Instruments: Disclosures”;
• IFRIC 4 “Determining whether an Arrangement contains a Lease”;
• IFRIC 5 “Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds”.

[алешаBG]

http://www.gaap.ru/shop/goods/good/view_contens.asp?id_goods=292

[Annabelle]

алешаBG, спасибо вам большое!