The standard, and its associated IFRIC interpretations, address ______________ or options for the receipt or delivery of the entity’s own equity instruments.

The standard, along with its associated IFRIC interpretations, addresses "financial instruments" or options for the receipt or delivery of the entity’s own equity instruments. Financial instruments include various types of contracts that can create a financial asset for one entity and a financial liability or equity instrument for another. The IFRIC interpretations clarify how to apply International Financial Reporting Standards (IFRS) in relation to these instruments, particularly regarding when an entity recognizes, measures, and presents its own equity instruments. This encompasses aspects such as share-based payments, convertible instruments, and the implications of issuing options or warrants linked to the entity's equity instruments. Understanding these concepts is crucial for accurate financial reporting and ensuring compliance with the IFRS framework.