Distributions of Non-cash Assets to Owners

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

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