IFRIC D8: Members' Shares in Co-operative Entities
The International Financial Reporting Interpretations Committee (IFRIC) has published a Draft Interpretation D8 Members' Shares in Co-operative Entities. D8 is published in response to concerns expressed by constituents that the classification of members' shares in co-operative entities under International Accounting Standard (IAS) 32 Financial Instruments: Disclosure and Presentation is unclear.
IASB's deadline for comment is 13 September 2004.
We welcome participations from interested parties to review this document and to take this opportunity to express our views to IASB.
We would like to hear from you about this important document via return email or in writing to us before 27 July 2004, unfortunately. This is to allow us to submit your comments for the working group and Board's deliberations.
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