Specifics of Accounting for Hybrid Financial Instruments in the Consolidated Financial Statements of Energy Companies

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.

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Journal
Auditor
Published
2026-04-30
DOI
https://doi.org/10.12737/1998-0701-2026-12-4-3-14
Primary Topic
Agricultural and Financial Auditing
Type
article
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article

Specifics of Accounting for Hybrid Financial Instruments in the Consolidated Financial Statements of Energy Companies

M. Zhideleva, M. Simonova
Auditor
Agricultural and Financial Auditing
article

Specifics of Accounting for Hybrid Financial Instruments in the Consolidated Financial Statements of Energy Companies

M. Zhideleva, M. Simonova
article en

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.

AuditorVol. 12(4)
Moscow State Pedagogical University (RU), Moscow State Institute of International Relations (RU)
Openalex Percentile: Top 6%
Agricultural and Financial Auditing
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