Importance Issue of domestic bonds and Eurobonds is often stipulated in issuing documents that permit both the issuer and holder of securities to perform activities contradicting the other party’s interests. Methods When devising tools for accounting and evaluating bond-secured loans and formulating methodological recommendations, I applied systems, dynamic and situation analyses, financial mathematics models, chart interpretation of information and procedures. Results The article presents accounting and valuation tools for domestic and corporate bond-secured loans in repo transactions with a part of issued securities and investors’ sale of bonds to the issuers when the offering is completed. Conclusions and Relevance The research results in scientific and applied tools that include process models, accounting and valuation procedures and algorithms, which accountants of financial and nonfinancial institutions may use to address financial reporting issues in line with IFRS.
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