Artículo 59. IAS 33 Paragraph 59

When such a contract is presented for accounting purposes as an asset or a liability, or has an equity component and a liability component, [ Refer: IAS 32 ] the entity shall adjust the numerator for any changes in profit or loss that would have resulted during the period if the contract had been classified wholly as an equity instrument . That adjustment is similar to the adjustments required in paragraph 33 . [ Refer: Illustrative Examples, example 8 ]