SIC 27 - Evaluating the Substance of Transactions in the Legal Form of a Lease

# Reference Concept Name
1 SIC 27 10 ifrs-full:DisclosureOfArrangementsInvolvingLegalFormOfLeaseExplanatory
2 SIC 27 10 ifrs-full:DisclosureOfDetailedInformationAboutArrangementsInvolvingLegalFormOfLeaseExplanatory
3 SIC 27 10 ifrs-full:DisclosureOfArrangementsInvolvingLegalFormOfLeaseTable
4 SIC 27 10 ifrs-full:ArrangementsInvolvingLegalFormOfLeaseMember
5 SIC 27 10 ifrs-full:ArrangementsInvolvingLegalFormOfLeaseAxis
6 SIC 27 10 a ifrs-full:DescriptionOfArrangementInvolvingLegalFormOfLease
7 SIC 27 10 a i ifrs-full:DescriptionOfAssetUnderlyingArrangementInvolvingLegalFormOfLeaseAndAnyRestrictionsOnItsUse
8 SIC 27 10 a ii ifrs-full:DescriptionOfLifeAndOtherSignificantTermsOfArrangementInvolvingLegalFormOfLease
9 SIC 27 10 a iii ifrs-full:ExplanationOfTransactionsLinkedTogether
10 SIC 27 10 b ifrs-full:DescriptionOfLineItemOfStatementOfComprehensiveIncomeInWhichAmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLeaseIsIncluded
11 SIC 27 10 b ifrs-full:ExplanationOfAccountingTreatmentAppliedToAnyFeeReceived
12 SIC 27 10 b ifrs-full:AmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLease