IFRIC 17

In November 2008 IFRIC issued IFRIC 17 „Distributions of Non-cash Assets to Owners“. IFRIC 17 was endorsed by the European Union and incorporated into European law in November 2009.

This Interpretation relates to the recognition and measurement of liabilities from distributions of non-cash assets (e.g. items of property, plant and equipment) and addresses the issue of accounting for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable.

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