Welcome to the website of the IFRS Foundation and the IASB

Sunday 31 August 2014

Banner graphic

IFRS Interpretations Committee

Financial Instruments: Presentation—Classification of the puttable instruments criteria for income trust units


 Issues considered but not included in the Annual Improvements to IFRS project

IAS 32 Financial Instruments: Presentation—Clarification of the puttable instruments criteria for income trust units

The IFRS Interpretations Committee received a request to proposes an amendment to the guidance in IAS 32 as part of Annual Improvements to clarify that a put can be classified as equity if it has a contractual obligation to deliver cash, or another financial asset, to all existing holders of the instrument on a pro rata basis.

Project stages