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). In January 2013, the Interpretations Committee discussed a summary and an analysis of the comments received.
The Interpretations Committee reaffirmed 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. The Interpretations Committee therefore acknowledged that the draft consensus published in May 2012 is the correct interpretation of existing Standards.
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