Global Standards for the world economy

Sunday 30 April 2017

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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.