About this document
IAS Plus: New Interpretation On Non-Cash Distributions by Alfa Cresia is a document available to read on EtoBox.
The Interpretation provides guidance on the appropriate accounting treatment when an entity distributes assets other than cash as dividends to its shareholders. The most significant conclusion reached by the IFRIC is that the dividend should be measured at the fair value of the assets distributed. The Interpretation has resulted in consequential amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
- Author
- Alfa Cresia
- Language
- EN