Definition title of a SIC interpretation on lease accounting Reference "COM-MT, based on: - Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - SIC Interpretation 27, Evaluating the Substance of Transactions Involving the Legal Form of a Lease, http://dipifr.info/lib_files/standards/eng/eng_ifrs_010109/SIC27.pdf [13.12.2017]"
Comment The phrase is the title of a document. The definition relates to the title and not to the concept.