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Sunday 26 October 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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