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    IFRS employee loans

    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

    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…

    IFRS Videos, Provisions and Other Liabilities 128

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