TY  JOUR
TI  Current issues of auditing the fair value of embedded options when checking financial statements under IFRS
KW  embedded derivatives
KW  financial instruments audit
KW  IFRS
KW  IAS 32
KW  IFRS 9
KW  fair value
KW  split accounting
KW  convertible bonds
KW  segregation
KW  audit risk
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Grigor'yan, D.E.
AU  Danilkin, K.I.
PY  2026
IS  0
PB  ITBO University