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
168
IAS 19 Employee Benefits
by
Silvia
Last update: July 2023 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…
Recent Comments
- Abdul Rehman on How to Account for Employee Loans (interest-free or below-market interest)
- Silvia on What are directly attributable costs?
- Oluwatobi Esan on Change in the reporting period and comparatives
- Developer on What are directly attributable costs?
- Silvia on IFRS Reporting in Hyperinflationary Economy (IAS 29)
Categories
- Accounting Policies and Estimates (14)
- Consolidation and Groups (24)
- Current Assets (21)
- Financial Instruments (55)
- Financial Statements (52)
- Foreign Currency (9)
- IFRS Videos (70)
- Insurance (3)
- Most popular (6)
- Non-current Assets (54)
- Other Topics (15)
- Provisions and Other Liabilities (44)
- Revenue Recognition (26)
- Uncategorized (1)