Some aspects of loan and capital financial instruments
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Date
2020
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Ivane Javakhishvili Tbilisi State University Press
Abstract
Financial Instruments are any contract that generates both the financial
assets of one enterprise as well as the financial liability of the second enterprise or
the equity instrument. In many cases, the contract does not clearly indicate what
the enterprise has to do with financial liabilities or equity instruments. Emission
and equity instruments are implemented in different conditions, which determine
the actual economic content of the instrument. Their recognition, measurement
and accounting procedures differ significantly, while their correct classification
affects the financial indexes and the financial conclusions and decisions made
by an user of the financial information. Thus, it is important to properly identify,
measure and reflect in the financial statements all financial instruments.
Description
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Keywords
Financial instruments; Loan instruments, Equity instruments; Difficult financial instruments, Option
Citation
Economics and Business, №1, 2020, pp. 108-118