How to Account for Employee Loans (interest-free or below-market interest)
by
Silvia
After I wrote an article about capitalizing borrowing cost, I got a lot of e-mails asking me actually HOW to account for loans that do not bear the interest rate reflecting market conditions. In other words, how to account for loans at below-market interest rate,…
Financial Instruments, Provisions and Other Liabilities
164
IAS 19 Employee Benefits
by
Silvia
Standard IAS 19 Employee Benefits prescribes rules for recognition and presentation of various types of benefits that employers provide to their employees. Have you ever read about employee benefits that the best employer in the world—Google provides to its employees? Just to name a few…
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