EFRAG agrees that existing IFRS lacks guidance on the accounting for distributions of non-cash assets to owners and supports IFRIC in its efforts to develop interpretative guidance.
EFRAG has completed its due process regarding D23 - Distributions of non-cash assets to owners and has submitted its final comment letter to the IFRIC.
EFRAG agrees that existing IFRS lacks guidance on the accounting for distributions of non-cash assets to owners and supports IFRIC in its efforts to develop interpretative guidance.
Final comment letter
© EFRAG - European Financial Reporting Advisory Group
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