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.
|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|