Abstract
The study is devoted to the development of accounting procedure and recording the financial results of bonds with a double currency denomination in accordance with International Financial Reporting standards (IFRS). The methodological base of the research includes system and dynamic-situational analysis, evaluation models of financial mathematics, accounting procedures of the theory of financial accounting. Based on the assumptions made at the formal mathematical level, this procedure is fully algorithmized, despite the ambiguity or impossibility of direct assessment of such basic accounting indicators as the initial estimate, the internal effective interest rate, and the amortized cost of a financial instrument. Considerable attention is paid to the issues of mathematical evaluation and reflection of financial results when preparing financial statements in accordance with the concept of amortized cost and effective interest rate, taking into account the impact of changes in the currency component in dynamics. The originality and uniqueness of the developed procedure is that it is applicable to the situations where coupon payments are paid several times a year. The theoretical and practical significance of the research is determined by the development of scientific and applied tools that include accounting and process models, evaluation algorithms and procedures that can be used by accounting and audit departments in practical work when solving problems of reporting in accordance with IFRS.
Highlights
A B S TRACT The study is devoted to the development of accounting procedure and recording the financial results of bonds with a double currency denomination in accordance with International Financial Reporting standards (IFRS)
Based on the assumptions made at the formal mathematical level, this procedure is fully algorithmized, despite the ambiguity or impossibility of direct assessment of such basic accounting indicators as the initial estimate, the internal effective interest rate, and the amortized cost of a financial instrument
Considerable attention is paid to the issues of mathematical evaluation and reflection of financial results when preparing financial statements in accordance with the concept of amortized cost and effective interest rate, taking into account the impact of changes in the currency component in dynamics
Summary
А НН О ТА ЦИ Я Исследование посвящено разработке процедуры учета и отражения в нем финансовых результатов облигаций с двойной валютной номинацией в соответствии с Международными стандартами финансовой отчетности (МСФО). Значительное внимание в статье уделено вопросам математической оценки и отражения финансовых результатов при составлении финансовой отчетности в соответствии с концепцией амортизированной стоимости и эффективной ставки процента с учетом влияния изменений валютной составляющей в динамике. Методологическая база исследования включает системный и динамикоситуационный анализ, оценочные модели финансовой математики, современные процедуры теории финансового учета. Теоретическая и практическая значимость исследования определяется разработкой научного и прикладного инструментария, включающего учетно-процессные модели, оценочные алгоритмы и процедуры, которые могут использоваться бухгалтерскими и аудиторскими службами в практической работе при решении задач формирования отчетности в соответствии с МСФО. Ю. Учетная процедура облигаций с двойной валютной номинацией в соответствии с МСФО.
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