Written put options on non controlling interests



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Friday 28 April The IFRS Interpretations Committee, responsible, in co-operation with the IASB, for developing amendments and Interpretations of International Financial Reporting Standards IFRSshas today 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.

If a parent optiohs is obliged to interess the shares of its subsidiary for cash or for another financial contrlling, the parent must recognise a financial liability in its consolidated financial statements for the present value of the option exercise price. The Interpretations Committee was asked to consider how to subsequently measure that financial liability, because diversity exists in practice. In response to that request, the Interpretations Committee has proposed that all changes in the measurement of that financial liability should be recognised in profit or loss in accordance with IAS 39 Financial Instruments: Recognition and Measurement and IFRS 9 Financial Instruments.

We have recently experienced some technical difficulties with accepting comment letters, please accept our apologies if you have previously been unable to submit a comment letter. View the draft Interpretation Comment letters. This page location is:. Friday 28 April About the organisation Our structure Contact us. Standards and Interpretations IFRS for SMEs Electronic reporting IFRS Taxonomy Use around the world IFRS education IFRS translations IFRS adoption.

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Put options written on non-controlling interests Proposed amendments to IAS Draft Interpretation and Comment letters. The IFRS Interpretations Committee, responsible, in co-operation with the IASB, for developing amendments and Interpretations of International Financial Reporting Controoling IFRSshas today 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.

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Put Options Lesson 5: How to Close Profitable Puts on Exp. Friday


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