Eurobonds: examination of the essence of debt instrument, display of the issuer in the financial statements and exchange differences accounting

Abstract

The peculiarities of determination and financial yield of Eurobonds and the role of this debt instrument in the development of financial and real sector of economy are examined. The questions connected with the accounting records maintenance of Eurobonds and formation of information towards such liabilities in the financial statements of the enterprises – issuers are considered. Propositions concerning improvement of analytical accounting and regulation of Euro issue are offered.