TY JOUR TI Specifics of Accounting for Hybrid Financial Instruments in the Consolidated Financial Statements of Energy Companies KW hybrid financial instruments KW consolidated financial statements KW convertible bonds KW energy companies KW Electricité de France (EDF) KW financial stability JO Auditor AU Simonova, M.D. AU Zhideleva, M.S. PY 2026 IS 12 PB INFRA-M Academic Publishing LLC.