The standard, and its associated IFRIC interpretations, address ______________ or options for the receipt or delivery of the entity’s own equity instruments.

The standard and its associated IFRIC interpretations address contracts or options for the receipt or delivery of the entity’s own equity instruments. This includes any agreements or potential agreements that involve the company's own shares or stock options. These could be contracts that the company has with its employees, shareholders, or other parties. The standard provides guidance on how these contracts should be accounted for in the company's financial statements.

The standard and its associated IFRIC interpretations address non-cash consideration or options for the receipt or delivery of the entity’s own equity instruments. This means that the standard provides guidance on how to account for transactions where the entity receives or delivers its own equity instruments. These could be in the form of shares, share options, or other forms of equity. The IFRIC interpretations provide further clarification and guidance on specific issues or situations that may arise in applying the standard.