New Zealand Equivalent to IFRIC Interpretation 17

Distributions of Non-cash Assets to Owners


View this Standard in the Standards Navigator

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

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • 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

    Download

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

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.

Related pages

Standards and guidance