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HOW TO ACCOUNT FOR BONDS WITH PAYMENTS IN DIFFERENT CURRENCIES (7-8)



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Автор: Tabatadze N., Mchedlishvili M.
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Автор:
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Автор:
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In the article, the authors consider one of the requirements of the new standard for financial instruments — the definition of the direction of payments to repay the principal and interest on current debts. The authors note that the standard does not provide for clear instructions regarding bonds, thus one has to judge them independently. The authors believe that this is precisely the reason for the existence of various approaches. In addition, the authors classify financial assets according to the business model used to manage them

Ключевые слова: standard for financial instruments, payment orientation, contractual payments, bonds                    
DOI:
Данные для цитирования: . HOW TO ACCOUNT FOR BONDS WITH PAYMENTS IN DIFFERENT CURRENCIES (7-8). Экономические науки. ; ():-.





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Список литературы: 1. Accounting, Walter B. Meigs, Robert F. Meigs; 2. Cetorelli N., Gambera M. Banking Market Structure, Financial Dependence and Growth: International Evidence from Industry Data and Journal of Finance. -2011, April. 3. Dalla I., Khatkhate D. The emerging East Asian bond market // Finance and Development. 2016. - №3. 4. Guedes J., Opler T. The determinants of the maturity of new corporate debt issues. 2015. 5. Hakansson N.H. The role of a corporate bond market in economy and in• avoiding crises // University of California, Berkley, Working Paper. 2009. 6. Hugh T.P., Yung Chul Park. The financial development of Japan, Korea and Taiwan. Oxford University Press, 2014. 7. Khanna A. Much Ado About Nothing: The Case of the Century Bonds // Journal of applied corporate finance. 2009. 8. Financial Accounting, Clyde P. Stickney, Roman L. Weil. 9. www.mof.ge 10. www.gfpaa.ge 11. www.nbg.gov.ge 12. www.found.ge 13. www.cge.ge


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