????????????
??. 6/2013, ?????? XVI
? ???????????, ?? ???? ?????? ???? ????????? ????????????? ? ?????????? ??? ??????? ????. ??????? ?? ????????? ????????????? ?????????? ? ?????? ???? ?? ??????? ???? ????????? ?? ????????????, ?? ?????? ???????? ??????? ?? ????? ?? ???????? ?? ?? ???????? ???? ???????-???????? ?? ???? ?? ????, ????? ??????????? ?? ???? ?? ??????, ?? ????????? ?????????? ?????? ??????? (12% ? ??????????? ??????) ? ??????? ? ?? ?? ? ???? ?????????? ?? ?????????? ?? ??????? ????????. ?????????? ?????? ???? ????????? ?? ?????????????? ?? ????????? ?? ????????????? ????????????. ? ??????????, ????? ? ?????, ????? ?? ????????? ???????????? ????????, ????? ?? ???????? ?????????? ??????????? ? ????????? ?????? ?? ?????????? ???????? ?? ??????????????? ????????? ??? ????????. ??????? ???? ??? ?? ??????, ?? ???????????? ???????? ???? ?????? ?? ??????? ???? ???????? ????? ??? ??????? ?? ?????????? ??-?????? ??????.
SOME ASPECTS OF THE ACCOUNTING TREATMENT OF CONVERTIBLE BONDS FROM THE PERSPECTIVE OF THE ISSUER
Georgi Nikolov Certified Public Accountant, Registered Auditor Ph.D. student at the department of “Accounting and Analysis”, UNWE Key words: Convertible bonds IAS 32 Compound financial instrument Financial liability Equity Abstract: The present article discusses the accounting treatment of convertible bonds from the perspective of their issuer and in line with the requirements of IFRS. In their simplest form, the convertible bonds are a typical example of a compound financial instrument that consists of both a liability and an equity component. However, other convertible instruments are more complex, and contain a number of features that could pose some challenges on the determination of the appropriate accounting approach.
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