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Saturday 30 May 2015

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IFRS Interpretations Committee

IAS 32 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.

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