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IAS 27 — Non-cash distributions

Background

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

DateDevelopmentComments
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