%0 Journal Article
%T Current issues of auditing the fair value of embedded options when checking financial statements under IFRS
%A Grigor'yan, D.E.
%A Danilkin, K.I.
%K embedded derivatives, financial instruments audit, IFRS, IAS 32, IFRS 9, fair value, split accounting, convertible bonds, segregation, audit risk
%J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
%D 2026
%N 0
%P 7
%I ITBO University