Some aspects of loan and capital financial instruments

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Ivane Javakhishvili Tbilisi State University Press
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.
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Financial instruments; Loan instruments, Equity instruments; Difficult financial instruments, Option
Economics and Business, №1, 2020, pp. 108-118