Sometimes entities write instruments that require settlement in its own shares. Examples of these include purchased or

Question:

Sometimes entities write instruments that require settlement in its own shares. Examples of these include purchased or written options to buy or sell shares, or forward contracts to buy or sell shares.
Instructions
Explain the accounting issues that are created with these instruments. How does IFRS tend to treat these types of instruments? Give examples to support the different treatments that are available under IFRS. Note any differences under ASPE.