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IFRS in Focus — IFRS Interpretations Committee issues Draft Interpretation on put options written on non-controlling interests

Published on: Jun 19, 2012

This newsletter describes the proposals in the recently issued Draft Interpretation Put Options Written on Non-controlling Interests.

The proposals clarify that a put option written over a subsidiary’s equity shares results in a financial liability in the parent’s consolidated financial statements that is subsequently remeasured through profit or loss. The proposals would be applied retrospectively; however, the proposed interpretation would not apply to written noncontrolling interest put options accounted for as contingent consideration under IFRS 3 Business Combinations (2004).

Download our analysis of the requirements of the Draft Interpretation below.


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