This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IFRIC X IFRS 2–Group and Treasury Share Transactions

Date recorded:

(Draft: IFRIC D17)

At its September 2006 meeting, the IFRIC decided to present the revised draft text of D17 IFRS 2- Group and Treasury Share Transactions to the Board as a final draft and that the Board should be asked for approval to issue the Interpretation.

The revised draft text of D17 reflects the decisions taken by the IFRIC during its post-exposure deliberations, particularly the decisions taken at the September 2006 meeting (see our Report of This Meeting elsewhere on

The Board unanimously approved the final draft of D17.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.