СЧЕТОВОДНО ТРЕТИРАНЕ НА КОНВЕРТИРУЕМИ ЗАЕМИ ПРИ ЗАЕМОДАТЕЛЯ
THE ACCOUNTING TREATMENT OF CONVERTIBLE LOANS AT THE LENDER
Author(s): Boika Brezoeva, Kiril BashikarovSubject(s): Economy, Accounting - Business Administration
Published by: Институт на дипломираните експерт-счетоводители
Keywords: Convertible loan; Conversion option; Lender Financial instrument; Financial asset; Financial liability; Equity instrument
Summary/Abstract: The article discusses the principles of accounting for convertible loans by lenders when applying IAS/IFRS. Special attention is paid to the accounting treatment of the conversion option when applying NAS. A methodological example is presented for the initial and subsequent accounting of a convertible loan granted by the lender.
Journal: Списание на Института на дипломираните експерт-счетоводители / Списание ИДЕС
- Issue Year: 29/2025
- Issue No: 4
- Page Range: 1-13
- Page Count: 13
- Language: Bulgarian
