Home Pronouncements ASCG Interpretation 3 (IFRS) Interpretation Issues relating to Puttable Financial Instruments in Accordance with IAS 32

ASCG Interpretation 3 (IFRS) Interpretation Issues relating to Puttable Financial Instruments in Accordance with IAS 32

Publication Date:
22.01.2009
Applicable from:
22.01.2009
Last Revision:
12.07.2013

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Status: Approved by the ASCG

  • ASCG Interpretation 3 (IFRS) was published on 22 January 2009 as Accounting Interpretation No. 3 (AIC 3). The interpretation is applicable on its date of publication. Earlier application as of 31 December 2008 is encouraged.
  • Revised paragraphs 21 – 25 and the division of the former paragraph 21 into paragraphs 21 and 21a were adopted on 10 February 2010.
  • ASCG Interpretation 3 (IFRS) was adopted by the IFRS Committee at its meeting on 12 July 2013 with amendments to paragraphs 1, 2, 4, 6, 9, 10, 19, 20, 29 and 42.