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Certain Aspects of Convertible Bonds and Derivatives Accounting in Accordance with IFRS

Author

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  • Anton M. Maryasin

    (Financial Research Institute, Moscow 127006, Russia)

Abstract

The core principles of recognition and measurement of financial assets, liabilities and equity instruments are described within IFRS. The basic criterion is economic sense, but non-legal form of accounting item. Thus, it’s considered to be a starting point for making decision on way of recognition of item as financial asset, liability, or equity instrument. The same approach is for hedge accounting, including derivatives. Some aspects of financial instruments accounting are discussed within this article. Often, convertible bonds and derivatives accounting are quite complex. Due to this, hereinafter some practical procedures and considerations on this topic are discussed by the author. Particularly, fair value calculation examples of convertible bonds debt and equity components are given in the article.

Suggested Citation

  • Anton M. Maryasin, 2017. "Certain Aspects of Convertible Bonds and Derivatives Accounting in Accordance with IFRS," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 121-127, October.
    • Handle: RePEc:fru:finjrn:170510:p:121-127
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    More about this item

    Keywords

    IFRS; convertible bonds; derivatives; financial asset; financial liability; effective interest rate; fair value.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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