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The Interpretation refers to:
- Distributions of non-cash assets to owners of an entity in their capacity as owners.
- Distributions where owners have a choice of receiving non-cash assets or a cash alternative.
It concludes that:
- A dividend should be recognised when it is appropriately authorised and is no longer at the discretion of the entity.
- The dividend should be measured at the fair value of the net assets to be distributed.
- Where a cash alternative is available, the entity should assess the probability of owners selecting either cash or the non-cash assets and measure the dividend accordingly based on fair values.
- An entity should recognise the difference between the dividend paid and the carrying amount of the assets distributed in profit or loss.
IFRS accounting standards referred to by IFRIC 17
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