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iGAAP Alert: February 2008

IFRIC releases draft Interpretations on accounting for non-cash distribution and customer contribution


iGAAP Alert: February 2008On 17 January 2008, the International Financial Reporting Interpretations Committee (IFRIC) issued two draft Interpretations:

  • IFRIC Draft Interpretation D23: Distributions of Non-cash Assets to Owners - which addresses the accounting by entitles that distribute assets other than cash as dividends to their owners; and
  • IFRIC Draft Interpretation D24: Customer Contributions - which gives guidance on accounting for the receipt of contributions of property, plan and equipment (or cash), that must be used to provide accessed to a supply of goods or services to customers.

The IFRIC invites comments on these draft Interpretations by 25 April 2008.

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