Welcome to the website of the IFRS Foundation and the IASB

Saturday 28 May 2016

Banner graphic

IFRIC 17 Distributions of Non-cash Assets to Owners

Draft Interpretation and Comment Letters


 Draft Interpretation and Comment Letters


IFRIC Draft Interpretation D23  Distributions of Non-cash Assets to Owners is published for comment only.

Comments are most helpful if they indicate the specific paragraph to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comment letters

The Comment Period is now closed.