2.24 Redeemable Noncontrolling Interest
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.