Some aspects of loan and capital financial instruments

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dc.contributor.authorSabauri, Levan
dc.contributor.authorKvatashidze, Nadezhda
dc.date.accessioned2021-04-21T12:04:59Z
dc.date.available2021-04-21T12:04:59Z
dc.date.issued2020
dc.description• IASB. (2014, August 22). https://www.ifrs.org/supporting-implementation/supportingmaterials- by-ifrs-standard/ifrs-9/. Retrieved from ifrs.org. • IASB. (2016, November). https://www.ifrs.org/issued-standards/list-of-standards/ias- 32-financial-instruments-presentation/. Retrieved from ifrs.org. • Kvatashidze N. (2012). Pinansuri instrumentebis shepaseba. [Valuation of Financial Instruments. Materials of Reports made at the International Scientific-Practical Conference Held at P.Gugushvili Institute of Economics of Ivane Javakhishvili Tbilisi State University, pp. 21-24. Tbilisi]. (in Georgian). • Sabauri L. (2015). Influence of Accaunting Balance Indicators on Investment Evalution. Applied Finance and Accounting , 57-68. • Sabauri L. (2017). Sataripo regulirebis pirobebshi aghritskhvis zogierti sakitkhebis shesakheb. [Some Issues of Accounting in Tariff Regulation Conditions. Economics and Business, 176-184.] (in Georgian.) • Sabauri L. (2018). A Approval and Introduction of the International Financial Reporting Standards (IFRS) in Georgia: Challenges and Perspectives. Journal of Accounting & Marketing , 2-4. • Mary E. Barth, Schipper K. (2008). Financial Reporting Transparency. Financial Reporting Transparency, 173-190. • Lopes P. T., Rodrigues L.L. (2006). Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange. The International Journal of Accounting, 25-56. • Stephen G. Ryan. (2012). “Financial Reporting for Financial Instruments”. Foundations and Trends® in Accounting, 187-354. • Collings,St. (2012). Steve’s Guide to Complex Financial Instruments. In S. Collings, Steve’s Guide to Complex Financial Instruments.en_US
dc.description.abstractFinancial 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.en_US
dc.identifier.citationEconomics and Business, №1, 2020, pp. 108-118en_US
dc.identifier.issn1987-5789
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/670
dc.language.isoenen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectFinancial instruments; Loan instruments, Equity instruments; Difficult financial instruments, Optionen_US
dc.titleSome aspects of loan and capital financial instrumentsen_US
dc.typeArticleen_US
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