IFRS
First Impressions: IFRIC 17 Distributions of Non-cash Assets to Owners
This edition of First Impressions considers the requirements of IFRIC 17 Distributions of Non-cash Assets to Owners, and the related amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and IAS 10 Events after the Reporting Period.
IFRS documents are available below for download.
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