ANNEX

STANDING INTERPRETATIONS COMMITTEE INTERPRETATION SIC-27

Evaluating the substance of transactions involving the legal form of a lease

Issue

2. When an arrangement with an investor involves the legal form of a lease, the issues are:
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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).