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Friday 18 April 2014

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Draft Interpretation published

 31 May 2012


The IFRS Interpretations Committee published for public comment proposed guidance on the accounting for a put option written by a parent entity on the shares of its subsidiary held by a non-controlling-interest shareholder. A put option is a contract that gives the holder of the option the right to sell a specified asset to the writer of the option at a specified price within a specified time.

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