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Beyond the GAAP 2023 - no. 174
Beyond the GAAP no. 174 – 2023
At its February 2023 meeting, the IASB tentatively decided that financial instruments containing obligations for an entity to redeem its own equity instruments, including written put options on non-controlling interests (NCI), may only be remeasured through profit or loss. If made final, this decision would go against the current practice of entities that recognise changes in the exercise price of these instruments in group equity.