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Tuesday 23 September 2014

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The IASB tentatively decided to discuss this issue when it discusses the measurement of put options written on non-controlling interests

 24 May 2013


The IFRS Interpretations Committee (the Interpretations Committee) received a request to address the accounting for mandatory purchases of non-controlling interests that arise as a result of business combinations. The submission noted that IFRS 3 does not specifically address the accounting for a sequence of transactions that begins with an acquirer gaining control of an entity and is followed shortly thereafter by the acquisition of additional ownership interests as a result of a regulatory requirement that obliges the acquirer to offer to purchase the ownership interests of non-controlling-interest shareholders.

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