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September 10, 2025Accounting Analysis AuditingOpen Access

Accounting procedures for convertible bonds in accordance with IFRS: Issuer’s party

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This article develops procedures for accounting convertible bonds in financial statements, highlighting challenges in early conversions.

The study improves financial reporting for convertible bonds by enhancing recognition and reflection in statements.
Key findings show a need for parallel-analytical revaluation of financial liability and capital components.
The methodological base includes techniques from financial accounting and mathematical analysis for effective valuation.
Significant implications may enhance reporting practices in the corporate sector, ensuring compliance with IFRS.

Anton Kuzmin (2025) studied this question.

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