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ИД «Финансы и кредит»






International Accounting

Classification and presentation of equity in IFRS financial statements

Vol. 27, Iss. 4, APRIL 2024

Received: 4 March 2024

Received in revised form: 12 March 2024

Accepted: 21 March 2024

Available online: 15 April 2024


JEL Classification: М40, М49

Pages: 366–386


Natal'ya V. NEELOVA Peter the Great St. Petersburg Polytechnic University (SPbPU), St. Petersburg, Russian Federation


Yurii Yu. KOCHINEV Peter the Great St. Petersburg Polytechnic University (SPbPU), St. Petersburg, Russian Federation


Subject. This article examines the methodological basis for the classification and presentation of an organization's equity in financial statements prepared in accordance with IFRS.
Objectives. The article aims to substantiate the approach to the classification and presentation of information on the equity of an organization, ensuring its relevance and faithfulness.
Methods. For the study, we used a logical analysis.
Results. Based on the analysis, the article confirms the prospects for the combined use of the two features of the classification of capital items proposed in the Exposure Draft IASB/ED/2023/5 by the International Accounting Standards Board (IASB).
Conclusions. As innovative financial instruments emerge, new problems will arise with the classification of financial instruments that have characteristics of both capital and liabilities. In this regard, it is necessary to continue research in the direction of the evolution of approaches to the classification of capital.

Keywords: equity capital, liabilities, financial instruments with characteristics of equity, equity instruments, IFRS


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