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Commission Regulation (EC) No 1142/2009 of 26 November 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 17 (Text with EEA relevance)
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Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply IFRIC 17 and the amendments to...
Article 3.This Regulation shall enter into force on the third day...
IFRIC INTERPRETATION 17 Distributions of Non-cash Assets to Owners
3 This Interpretation applies to the following types of non-reciprocal distributions...
4 This Interpretation applies only to distributions in which all owners...
5 This Interpretation does not apply to a distribution of a...
6 In accordance with paragraph 5, this Interpretation does not apply...
7 In accordance with paragraph 5, this Interpretation does not apply...
8 This Interpretation addresses only the accounting by an entity that...
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