Global Standards for the world economy

Sunday 28 May 2017

Banner graphic

Project news

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.

For more information, please click here.