CFM21730 | Accounting for corporate finance: International Financial Reporting Standards: IAS 39: measurement of equity instruments

For those entities applying IFRS or FRS 101 with an accounting period beginning on or after 1 January 2018 refer to IFRS 9 for the recognition and measurement of financial instruments at CFM 21800+.

Equity Instruments

An entity’s own equity instruments are normally taken to equity at fair value, and not subsequently remeasured (CFM21160).

For the treatment of a company’s own instruments which it has re-acquired (‘Treasury shares’) see CFM21220.

For the treatment of derivatives treated as transactions in a company’s own equity see CFM21230.

For the treatment of compound financial instruments see CFM21260 and an example at CFM21270.