SPECIFICS OF ACCOUNTING FOR HYBRID FINANCIAL INSTRUMENTS IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ENERGY COMPANIES
Abstract and keywords
Abstract:
The article is devoted to the application of hybrid financial instruments by international energy sector companies that actively use such instruments to finance capital-intensive projects. Based on the research results, the authors have formulated practical recommendations for the application of hybrid instruments in the energy sector of the Russian and global economies.

Keywords:
hybrid financial instruments, consolidated financial statements, convertible bonds, energy companies, Electricité de France (EDF), financial stability
References

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