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Commission Regulation (EC) No 1142/2009Show full title

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) (revoked)

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  1. Introductory Text

  2. Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...

  3. Article 2.Each company shall apply IFRIC 17 and the amendments to...

  4. Article 3.This Regulation shall enter into force on the third day...

  5. Signature

    1. ANNEX

      2. IFRIC INTERPRETATION 17 Distributions of Non-cash Assets to Owners

        1. REFERENCES

        2. BACKGROUND

          1. 1 Sometimes an entity distributes assets other than cash (non-cash assets)...

          2. 2 International Financial Reporting Standards (IFRSs) do not provide guidance on...

        3. SCOPE

          1. 3 This Interpretation applies to the following types of non-reciprocal distributions...

          2. 4 This Interpretation applies only to distributions in which all owners...

          3. 5 This Interpretation does not apply to a distribution of a...

          4. 6 In accordance with paragraph 5, this Interpretation does not apply...

          5. 7 In accordance with paragraph 5, this Interpretation does not apply...

          6. 8 This Interpretation addresses only the accounting by an entity that...

        4. ISSUES

          1. 9 When an entity declares a distribution and has an obligation...

        5. CONSENSUS

          1. When to recognise a dividend payable

            1. 10 The liability to pay a dividend shall be recognised when...

          2. Measurement of a dividend payable

            1. 11 An entity shall measure a liability to distribute non-cash assets...

            2. 12 If an entity gives its owners a choice of receiving...

            3. 13 At the end of each reporting period and at the...

          3. Accounting for any difference between the carrying amount of the...

            1. 14 When an entity settles the dividend payable, it shall recognise...

          4. Presentation and disclosures

            1. 15 An entity shall present the difference described in paragraph 14...

            2. 16 An entity shall disclose the following information, if applicable:

            3. 17 If, after the end of a reporting period but before...

        6. EFFECTIVE DATE

          1. 18 An entity shall apply this Interpretation prospectively for annual periods...

      3. Appendix

        1. Amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

          1. SCOPE

            1. 5A The classification, presentation and measurement requirements in this IFRS applicable...

          2. CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR...

            1. 8 For the sale to be highly probable, the appropriate level...

            2. 12A A non-current asset (or disposal group) is classified as held...

          3. MEASUREMENT OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) CLASSIFIED AS HELD...

            1. 15A An entity shall measure a non-current asset (or disposal group)...

          4. EFFECTIVE DATE

            1. 44D Paragraphs 5A, 12A and 15A were added and paragraph 8...

        2. Amendment to IAS 10 Events after the Reporting Period

          1. DIVIDENDS

            1. 13 If dividends are declared after the reporting period but before...

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