Accounting procedures for convertible bonds in accordance with IFRS: Issuer’s party.
https://doi.org/10.26794/2408-9303-2025-12-4-36-45
Abstract
Research objective of the article is focused on developing accounting methods for reflecting the accounting results of the issue of convertible bonds in financial statements in accordance with International Financial Reporting Standards (IFRS). The article develops an accounting and evaluation procedure for recognizing and reflecting the financial indicators of the issue of convertible bonds, based on a subsequent parallel-analytical revaluation of the components of the financial liability and capital of the issued bonds. Within this framework, the author considers some complex issues, including the problems of reflecting early conversion from accounting positions. The methodological base involves models and methods of modern theory of financial accounting and financial mathematics, dynamic situational analysis, as well as classical methods of mathematical analysis. The significance, both theoretical and practical of the work, lies in the formation of a comprehensive scientific theoretical and applied toolkit based on evaluation algorithms, as well as accounting and process models. The results of the study by means of developed accounting and analytical process procedures can be used by accounting and analytical departments of the corporate sector for preparing financial statements in accordance with IFRS.
About the Author
A. Yu. Kuzmin
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Anton Yu. Kuzmin — Dr. Sci. (Econ.), Prof., the Department of Modeling and System Analysis, Faculty of Information Technology and Big Data Analysis
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Review
For citations:
Kuzmin A.Yu. Accounting procedures for convertible bonds in accordance with IFRS: Issuer’s party. Accounting. Analysis. Auditing. 2025;12(4):36-45. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-4-36-45
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