NZ IFRIC 17

Distributions of Non-cash Assets to Owners


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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: Nov 2012

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New version not yet mandatory

  • NZ IFRIC 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

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