IFRIC 17 Distributions of Non-cash Assets to Owners

Last Updated on 02/03/2020 by 75385885

IFRIC 17 Distributions of Non-cash Assets to Owners

References

Background

1 Sometimes an entity distributes assets other than cash (non-cash assets) as dividends to its owners acting in their capacity as owners. In those situations, an entity may also give its owners a choice of receiving either non-cash assets or a cash alternative. The IFRIC received requests for guidance on how an entity should account Read more