%0 Journal Article %T Specifics of Accounting for Hybrid Financial Instruments in the Consolidated Financial Statements of Energy Companies %A Simonova, M.D. %A Zhideleva, M.S. %K hybrid financial instruments, consolidated financial statements, convertible bonds, energy companies, Electricité de France (EDF), financial stability %J Auditor %D 2026 %N 12 %P 11 %I INFRA-M Academic Publishing LLC.