IAS Plus Newsletter — New Interpretation on non-cash distributions

Published on: Dec 15, 2008

New Interpretation on non-cash distributions

On 27 November 2008, the International Financial Reporting Interpretations Committee (IFRIC) issued IFRIC 17 provides guidance on the appropriate accounting treatment when an entity distributes assets other than cash as dividends to its shareholders. Distributions of Non-cash Assets to Owners. The Interpretation

 

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