Implications of IFRSs on dividends in the UK

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02 Aug 2005

An implication of adopting IFRSs or equivalent national standards in some countries is the extent to which IFRS measurements apply to the determination of realised profits and losses out of which dividends may be paid under the law.

Deloitte (United Kingdom) have addressed this issue in the context of distributions under the UK Companies Act 1985 in an alert titled (PDF 64k).

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