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Financial instruments - puttable instruments

Financial instruments: Puttable instruments

Financial Instruments - puttable financial instruments and obligations arising on liquidation


This project has been completed.  In February 2008 the IASB issued Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial StatementsPuttable Financial Instruments and Obligations Arising on Liquidation . The new requirements will apply for annual periods beginning on 1 January 2009, with earlier application permitted.

The amendments are available to eIFRS Basic users. Printed copies can be purchased from our Publications Department .

Effect of the amendments

The amendments classify the following types of financial instruments as equity, provided they have particular features and meet specific conditions:

  • puttable financial instruments (for example, some shares issued by co-operative entities)
  • instruments, or components of instruments, that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation (for example, some partnership interests and some shares issued by limited life entities)
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Last IASB meeting update

20 September 2011

On the recommendation of the IFRS Interpretations Committee, the IASB discussed a possible scope exclusion to IAS 32 for put options written over the non-controlling interest in the consolidated financial statements of a group.

Read the full meeting update and all previous updates and observer notes for this project.

Click here to listen to the IASB meeting audio playback.

Page last updated: 29 September 2011


Related information

Project contact

Liz Figgie 
Senior Project Manager