Initial Recognition of Convertible Bonds in Accordance with IFRS: the Issuer’s Party
| Autor: | A. Yu. Kuzmin |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Учёт. Анализ. Аудит, Vol 11, Iss 2, Pp 84-91 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2024-11-2-84-91 |
| Popis: | In this study, an accounting procedure is being developed in accordance with International Financial Reporting Standards (IFRS) aimed at the initial recognition of convertible bonds or own financial instruments by the issuer. The purpose of the work is to develop a scientific theoretical and applied toolkit based on the consideration of the practical situation of the issue of convertible bonds. Due to the hybrid genesis, the accounting for these complex financial instruments, combining the features of bonds and shares, is of interest to different categories of business and economic entities due to its significant complexity, primarily it concerns valuation and accounting procedures. Within the framework of the proposed accounting procedures, the initial cost of such a combined instrument is distributed between the components of the obligation or liability and equity or capital, which is directly supported by the proposed valuation algorithms. The methodological base includes models of financial mathematics, dynamic situational analysis, methods of mathematical analysis, analytical methods of modern theory of financial accounting. The theoretical and practical significance of the research lies in the formation of scientific theoretical and applied tools based on evaluation algorithms and accounting and process models. The results of the research in the form of the developed accounting and analytical procedures can be used by accounting, auditing and analytical departments of corporations and banks in the preparation and analysis of financial statements in accordance with IFRS. |
| Databáze: | Directory of Open Access Journals |
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