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IAS 27 — Non-cash distributions


This International Financial Reporting Interpretations Committee (IFRIC) project considered how an entity should account for a non-cash distribution to owners, i.e. unconditional non-reciprocal transfers of assets by an entity to its equity holders acting in their capacity as equity holders (sometimes referred to as 'dividends in-kind', 'in-kind distributions', or 'in-specie distributions').


Current status of the project

This project has been completed. IFRIC 17 Distributions of Non-cash Assets to Owners was issued on 27 November 2008.


Project milestones

17 January 2008 Draft Interpretation D23 Distributions of Non-cash Assets to Owners published Comment deadline 25 April 2008
27 November 2008 IFRIC 17 Distributions of Non-cash Assets to Owners issued Effective for annual periods beginning on or after 1 July 2009

Related Discussions

  • IFRIC D23 — First redeliberations

  • Jul 10, 2008

  • The purpose of this session was to present to the IFRIC a comment letter analysis along with recommendation of the staff on how to proceed with IFRIC D23 'Distributions of Non-cash Assets to Owners'.

  • IAS 27 – Accounting for non-cash distributions

  • Sep 06, 2007

  • The IFRIC continued its discussion of the accounting for non-cash distributions, discussing measurement of the distribution and dividend payable liability, accounting for differences between the dividend payable and carrying amount of the distributed assets, exceptions to the measurement principle, and whether IFRS 5 should be applied to the assets to be distributed.

  • IAS 27 — Demergers and other in specie distributions

  • May 03, 2007

  • The IFRIC began an assessment against its agenda criteria of a potential agenda item on how to account for non-cash ('in-specie') distributions to owners. In doing so, it agreed that the issue is widespread and that there is known diversity in practice.