Final answer:
IAS 33 Earnings per Share is the correct IFRS standard related to financial instruments, including dilutive securities, as it addresses the calculation and presentation of earnings per share affected by these securities.
Step-by-step explanation:
The correct International Financial Reporting Standard (IFRS) related to financial instruments, which includes dilutive securities, is IAS 33 Earnings per Share. IAS 33 specifically deals with how to calculate and present earnings per share (EPS) on financial statements, which is directly related to the presence of dilutive securities. Dilutive securities are financial instruments that can increase the total number of shares outstanding, such as stock options or convertible bonds, thus potentially diluting the EPS.
While IAS 39 Financial Instruments: Recognition and Measurement does concern the recognition, measurement, and derecognition of financial instruments, and the hedge accounting, it does not deal specifically with dilutive securities; this falls under the purview of IAS 33. IFRS 2 Share-based Payment deals with the accounting for share-based payment transactions, and IAS 2 Inventories deals with the accounting for inventories. Therefore, the IFRS standard most relevant to the reporting of dilutive securities is IAS 33.