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IAS Plus newsletter — IFRIC releases draft Interpretations on accounting for distributions and contributions

Published on: 05 Feb 2008


On 17 January 2008, the International Financial Reporting Interpretations Committee (IFRIC) issued two new draft Interpretations:

  • IFRIC Draft Interpretation D23 Distributions of Non-cash Assets to Owners, which addresses the accounting by entities that distribute non-cash assets as dividends to their owners
  • IFRIC Draft Interpretation D24 Customer Contributions, which gives guidance on the accounting for the receipt of contributions of property, plant and equipment (or cash) that must be used to provide access to a supply of goods or services to customers.

The IFRIC invites comments on these draft Interpretations by 25 April 2008.



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