(4)On 27 May 2004, the IASB released IFRIC Interpretation 1 Changes in existing decommissioning, restoration and similar liabilities . The Interpretation addresses the way to account for changes in existing decommissioning, restoration and similar liabilities that fall within the scope of IAS 16 Property, plant and equipment and are recognised as a provision under IAS 37 Provisions, contingent liabilities and contingent assets .