A redeemable noncontrolling interest comprises common or preferred shares held by a noncontrolling shareholder in a consolidated subsidiary that are subject to redemption rights (e.g., a put option). Refer to Section 9.3 for a discussion of the conditions that must be met for redeemable noncontrolling interests to be within the scope of ASC 480-10-S99-3A, which contains special presentation and measurement requirements related to such interests.
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