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Tuesday 02 September 2014

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IFRS Interpretations Committee

Consolidated Financial Statements: Classification of puttable instruments that are non controlling interests


 IFRS Interpretations Committee agenda decision

IFRS 10 Consolidated Financial Statements—Classification of puttable instruments that are non controlling interests

The Interpretations Committee discussed a request for guidance on the classification, in the consolidated financial statements of a group, of puttable instruments that are issued by a subsidiary but that are not held, directly or indirectly, by the parent.

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