Abstract
The financial instruments vary depending on the developments in capital markets. The increase in variety of financial instruments requires establishing principles for presenting financial instruments as liabilities or equity. From the perspective of issuer, compound financial instruments include liability and equity components and the issuer shall evaluate the terms of the financial instrument to determine whether it contains both a liability and an equity component. This study will clarify the implementation of compound financial instruments in the light of International Accounting Standards. The initial recognition, measurement, reporting and converting of compound financial instrument will be illustrated in examples.
Details
| Primary Language | Turkish |
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| Journal Section | Articles |
| Authors | |
| Publication Date | October 9, 2015 |
| Published in Issue | Year 2015 Volume: 1 Issue: 1 |