On 31 May 2012 the IASB issued DI/2012/2 Put Options Written on Non-Controlling Interests (NCI). This proposes that all subsequent changes in the carrying amount of NCI put liabilities should be recognised in profit or loss in accordance with IAS39/IFRS 9. This draft Interpretation is discussed in more detail in our In the Headlines: The Subsequent Measurement of NCI Put Liabilities publication.
On 13 December 2012 the IASB issued proposals for a narrow scope amendment to IFRS 10 to address an acknowledged inconsistency between IFRS 10 and IAS 28 (2011) Investments in associates and joint ventures (formerly SIC 13) in respect of the sale or contribution of a subsidiary to an associate or joint venture. The proposals are discussed in more detail in our publication, In the Headlines: Transfer of a subsidiary to an associate or JV.