Ujmowanie i wycena praw poboru według Międzynarodowych Standardach Sprawozdawczości Finansowej
Recognition and measurement of preempitive rights in International Financial Reporting Standards

Summary/Abstract: Regulations related to financial instruments are not new in Polish accounting practice. However, practical application of those regulations presents a number of problems, which are not addressed directly by standards. One of the problems is recognition and measurement of preemptive rights. Preemptive rights can be stand-alone or embedded derivative financial instruments. In the case of preemptive rights which constitute embedded instruments there are two methods of accounting: proportional method and zero acquisition price. Each of these methods has different consequences for financial statements. On the other hand, the issuer of preemptive rights which are not subject to IFRS 2 does not recognize those rights at all. In the author's opinion solutions concerning preemptive rights are quite complicated. If, however, financial instruments were measured at fair value, those problems would disappear.

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