Subject. This article discusses the mechanism for the formation of financial results of corporate actions with convertible bonds in the issuer's financial statements in accordance with the requirements of International Financial Reporting Standards (IFRS). Objectives. The article aims to improve and develop mathematical estimation tools for reflecting corporate actions with convertible bonds in the issuer's financial statements both on the part of the issuer and on the part of investors that meet the requirements of IFRS. Methods. For the study, I used models of financial mathematics, situational and dynamic approaches in systems analysis, as well as the methods of tabular interpretation and visualization. Results. The article proposes a formed set of calculation and estimation algorithms for combined financial instruments, based on the procedures of component-by-component assessment and the formation of a number of key accounting indicators in accordance with IFRS. The practical application of these algorithms based on mathematical estimation is illustrated by examples related to certain corporate actions of both the issuer and investors. Conclusions. The significance of this study lies in the development of scientific and applied tools, including estimation and accounting procedures that can be used by both Russian residents and international non-resident companies in the process of operating in the financial markets. The proposed economic and mathematical solutions are applicable for the purpose of preparing financial statements in accordance with IFRS at virtually any point in time, including cases where previous statements were not created.
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