Newsletter on IFRIC 17 – non-cash distributions
02 Dec 2008
Deloitte's IFRS Global Office has published a special edition of our IAS Plus Newsletter 'IFRIC 17: New Interpretation on Non-cash Distributions'.
The Interpretation was published on 27 November 2008 and is effective for annual periods beginning on or after 1 July 2009, with earlier application permitted. IFRIC 17 applies to pro rata distributions of non-cash assets except for common control transactions. Click for:
- IAS Plus Newsletter IFRIC 17: New Interpretation on Non-cash Distributions (PDF 104k).
- Past IAS Plus newsletters.
- Our IFRIC 17 page.