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Deloitte comment letter on Draft IFRIC Interpretation DI/2012/2 'Put Options Written on Non-controlling Interests'

Published on: 05 Sep 2012

Whilst we agree that the draft Interpretation provides an appropriate analysis of the IFRS literature, we believe the Board should consider standard-setting activity in this area to ensure that financial statements present relevant information about such transactions.

Specifically, we believe that the Board should reconsider its decision to reject the Committee’s recommendation to remove NCI puts from the scope of IAS 32 Financial Instruments: Presentation and to account for them as derivatives in accordance with IAS 39 Financial Instruments: Recognition and Measurement or IFRS 9 Financial Instruments.

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