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- 2023 Issued Standard – IFRS 5
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
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Summary and timeline
Looking for the synopsis? Our IFRS 5 summary and timeline features information on current proposals and a timeline of IASB updates.
Recent amendments
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Related IFRIC interpretations
IFRIC 17 Distributions of Non-cash Assets to Owners
Addresses the accounting for dividends of non-cash assets, including those where there is a cash alternative.
UK reduced disclosures – FRS 101
UK qualifying parents and subsidiaries can take advantage of FRS 101 Reduced Disclosure Framework. Our FRS 101 page gives more information on which entities qualify and the criteria to be met.
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