Initial Recognition of Convertible Bonds in Accordance with IFRS: the Issuer’s Party
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...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2024-06-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/615 |
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