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Put options written on non-controlling interests (Proposed amendments to IAS 32)


 Interpretations Committee issues considered but transferred to the IASB

IAS 32 Financial Instruments: Presentation: Put options written on non-controlling interests (Proposed amendments to IAS 32)

In May 2012 the Interpretations Committee published a draft Interpretation on the accounting for put options written on non-controlling interests in the parent's consolidated financial statements (NCI puts). That draft Interpretation responded to concerns about diversity in practice by proposing to clarify that the financial liability that is recognised for an NCI put must be remeasured in accordance with IAS 39 Financial Instruments: Recognition and Measurement and IFRS 9 Financial Instruments, which require that changes in the measurement are recognised in profit or loss.

Project stages

Deliberations

Issued documents

Draft IFRIC Interpretation published May 2012

Feedback on Draft Interpretation

Deliberations