Deloitte comment letter on tentative agenda decision on IFRS 10 — Classification of puttable instruments that are non-controlling interests

Published on: 01 Oct, 2013

We have commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for clarification of the classification as equity or as a liability in the parent’s consolidated financial statements of puttable instruments classified as equity in a subsidiary’s financial statements in accordance with paragraphs 16A-16B of IAS 32.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Download the full comment letter below.


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