Global Standards for the world economy

Thursday 21 January 2021

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The Interpretations Committee had a preliminary discussion of this issue

 13 March 2013

The Interpretations Committee received a request to clarify the application of the guidance in IFRS 5 regarding the case of a change in a disposal plan from a plan to sell a division by means of an initial public offering to a plan to spin off a division and distribute a dividend in kind to its shareholders.

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