Question

Where can authoritative IFRS guidance related to stockholders’ equity be found?

Short answer

Authoritative IFRS guidance are IAS 1, IAS 32, and IAS 39

Step-by-step solution

Meaning of IFRS

International Financial Reporting Standards (IFRS) are accounting measures issued by the International Accounting Standards Board (IASB), intended to provide a common accounting bid to increase straightforwardness within the introduction of monetary data.

Discussing Authorities IFRS guidance related to stockholders’ equity

The essential IFRS reporting guidelines relating to stockholders' equity are

1. IAS 1 (Presentation of Financial Statements),
2. IAS 32 (Financial Instruments: Presentation) and
3. IAS 39 (Financial Instruments: Recognition and Measurement).