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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.
Anton Kuzmin (Thu,) studied this question.