NZ IFRIC 17 Distributions of Non-cash Assets to Owners

• For-profit

Provides guidance on the accounting requirements for distributions by an entity of non-cash assets to its owners.

• NZ IFRIC 17 – This version is effective for reporting periods beginning on or after
  1 Jan 2013

  Date of issue: Nov 2012 Date compiled to: 30 Nov 2012

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