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IFRS 5 — Distributions to owners

Important: This project was completed by issuance of IFRIC 17 The information on this page reflects the Board's discussions during the development of the final Interpretation, including tentative decisions that were changed along the way.

Project Summary

The Issue

Should Non-current Assets Held for Disposal and Discontinued Operations IFRS 5 be amended so that IFRS 5 would also cover non-current assets (or disposal groups) held for distribution to owners acting in their capacity as owners?

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.