Estimation algorithms for combined financial instruments: International Reporting Standards
Anton Yu. KUZ'MIN
Abstract:Subject. This article deals with the formation of estimation algorithms of combined financial instruments for accounting purposes in accordance with International Financial Reporting Standards (IFRS). Objectives. The article aims to develop estimation tools for convertible corporate bond loans for accounting purposes, based on the procedure for component-by-component assessment of elements of financial statements and meeting the requirements of IFRS. Methods. For the study, I used models of financial mathemati… Show more
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