Can I read Ifric 17 on EtoBox?

Ifric 17 by Sofiya Bayraktarova is a document available to read on EtoBox.

What is Ifric 17 about?

This document provides guidance on accounting for distributions of non-cash assets to owners. It specifies when to recognize a dividend payable, how to measure the dividend payable, and how to account for differences when settling the payable. The guidance applies when an entity distributes non-cash assets or gives an option of assets or cash to owners acting as owners.

Author

Sofiya Bayraktarova

Language

EN