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 mathematics, situational and dynamic approaches in systems analysis, as well as the methods of tabular interpretation and visualization. Results. The article offers the author-developed accounting and estimation tools for convertible corporate bond loans, as well as the procedures for component-by-component estimation and the formation of a number of key accounting indicators. Relevance. The scientific and practical significance of this study lies in the development of scientific and applied tools, including accounting and estimation procedures, process models and algorithms that are intended for use in the practical work of accounting departments of financial and non-financial economic entities in the formation of statements in accordance with IFRS.
Rozhnova O.V., Mel'nik M.V., Efimova O.V. et al. Informatsiya finansovoi i nefinansovoi otchetnostei kak osnova dlya strategicheskikh reshenii biznesa: uchet, kontrol', analiz: monografiya [Information on financial and non-financial reporting as a basis for strategic business decisions: accounting, control, analysis: a monograph]. Moscow, KnoRus Publ., 2020, 228 p.
Rozhnova O.V., Lesina T.V., Pal'gueva T.V. et al. Formirovanie edinoi informatsionnoi bazy kontrol'no-analiticheskogo obespecheniya upravleniya ekonomicheskimi sub"ektami v usloviyakh tsifrovizatsii: monografiya [Formation of a unified information base for control and analytical support of management of economic entities in the context of digitalization: a monograph]. Moscow, KnoRus Publ., 2021, 160 p.
Zhitlukhina O.G., Kochetova O.N. Razrabotka metodicheskogo obespecheniya bukhgalterskogo ucheta i audita proizvodnykh finansovykh instrumentov v sootvetstvii s MSFO: monografiya [Development of methodological support for accounting and auditing of derivative financial instruments in accordance with IFRS: a monograph]. Moscow, Rusains Publ., 2022, 182 p.
Druzhilovskaya T.Yu., Dobrolyubov N.A. [A methodology of accounting for derivative instruments: Challenges and solutions]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2022, vol. 25, iss. 5, pp. 486–506. (In Russ.) URL: Link
Kuz'min A.Yu. [Accounting for financial schemes using currency forwards with deferred payment in accordance with IFRS]. Auditorskie vedomosti = Audit Journal, 2021, no. 3, pp. 130–133. (In Russ.)
Arkhangel'skaya L.Yu., Burtseva K.Yu., Butina A.A. et al. Teoriya i praktika standartizatsii biznes-analiza i statistiki: monografiya [Theory and practice of standardization of business analysis and statistics: a monograph]. Moscow, KnoRus Publ., 2021, 268 p.
Hull J.C. Options, Futures, and other Derivatives. 7th ed. Pearson College, 2009, 822 p.
Ipat'ev I.R. [Risk management and the main problems of using over-the-counter derivative financial instruments. Insurance of option positions]. Finansovye rynki i banki = Financial Markets and Banks, 2020, no. 3, pp. 144–150. (In Russ.) URL: Link
Fabozzi F.J. Rynok obligatsii: Analiz i strategii [Bond Markets, Analysis and Strategies]. Moscow, Al'pina Biznes Buks Publ., 2007, 950 p.
Polyakova T.N. [Russian market of exchange-traded bonds: placement analysis]. Vestnik Instituta ekonomiki Rossiiskoi akademii nauk = Vestnik of Institute of Economy of the Russian Academy of Science, 2022, no. 5, pp. 97–118. (In Russ.) URL: Link
Rossokhin V.V. Analiz ucheta faktorov riska v dokhodnosti obligatsii: monografiya [Analysis of accounting for risk factors in bond yields: a monograph]. Moscow, Internauka Publ., 2019, 112 p.
Kuz'min A.Yu. [Accounting for price and exchange differences of bonds according to IFRS requirements]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2017, vol. 20, iss. 4, pp. 184–197. (In Russ.) URL: Link
Kuz'min A.Yu. [Accounting procedure for hedging financial schemes with non-derivative instruments in accordance with IFRS]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2019, vol. 6, no. 4, pp. 53–60. URL: Link (In Russ.)
Birt J., Rankin M., Song C.L. Derivatives Use and Financial Instrument Disclosure in the Extractives Industry. Accounting & Finance, 2013, vol. 53, iss. 1, pp. 55–83. URL: Link
Gebhardt G., Mora A., Wagenhofer A. Revisiting the fundamental concepts of IFRS. ABACUS, 2014, vol. 50, iss. 1, pp. 107–116. URL: Link
Tarasova Yu.A. [Derivatives: Definition and mechanism of recognition for accounting purposes]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2017, vol. 20, iss. 10, pp. 552–562. (In Russ.) URL: Link
Medvedeva Yu.I. [Derivative financial instruments: legal aspects of regulation of term transactions in over-the-counter financial markets]. Pravo i biznes = Law and Business, 2016, no. 2, pp. 52–56. (In Russ.)
Safonova T.Yu. Operatsii s proizvodnymi finansovymi instrumentami: uchet, nalogi, pravovoe regulirovanie: monografiya [Transactions with derivative financial instruments: accounting, taxes, legal regulation: a monograph]. Moscow, Al'pina Pablisher Publ., 2018, 441 p.
Udotov A.O. [On the question of the concept of "derivative financial instrument"]. Nalogi = Taxes, 2011, no. 4, pp. 39–44. (In Russ.)
Mar'yasin A.M. [Topical issues of accounting for convertible and derivative financial instruments in accordance with the requirements of IFRS]. Problemy Nauki, 2017, no. 7, pp. 59–64. (In Russ.) URL: Link
