IFRIC 2 Members Shares in Co-operative Entities and Similar Instruments

The Board has not undertaken any specific implementation support activities related to this Interpretation.

Activities to support application of existing IFRS Standards and Interpretations are largely determined by feedback from stakeholders on application questions that they experience in practice. Many of these activities are undertaken by the IFRS Interpretations Committee (the Committee). If any relevant activities are undertaken in future by the Board or the Committee this page will be updated accordingly.

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