Since IAS 39 doesn't deal with accounting for equity instruments issued because of the reporting business however it does handle accounting for financial liabilities, classification of the instrument as legal responsibility or as equity is critical. IAS 32 Financial Devices: Presentation addresses the classification query. In April 2005, the IASB https://devinaknif.mpeblog.com/51767716/not-known-facts-about-39-cash