Ujęcie i wycena złożonych instrumentów finansowych w świetle Międzynarodowych Standardów Rachunkowości
Recognition and measurement of compound financial instruments under International Financial Reporting Standards

Summary/Abstract: The paper presents the requirements of International Financial Reporting Standards relating to recognition and measurement of compound financial instruments. It provides a discussion of discussed general rules of initial recognition and final settlement of compound instruments, as well as specific solutions for compound instruments directed to employees. When the issue of compound instruments is directed to employees, transaction enters the scope of IFRS 2 „Share-based payments”, and entity is obliged to accrue employee option expense.

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