Employee Loan @ Lower Than Market Interest Rate | CA Final | ACCA | IFRS 9 | Ind AS 109

Описание: I am really excited to share my latest video focusing on accounting for employee loans offered at 'below market interest rate' under both IFRS and Ind AS standards.

In this video, I walk you through a detailed case study showcasing how an entity:
(a) Determines the fair value of these loans
(b) Calculate the amortization table; and
(c) Records the journal entries throughout the loan's life cycle.

Stay tuned till the end - where I explain the rationale behind the accounting practices prescribed under IFRS and Ind AS - for these kinds of transactions.

I hope you will like this video. Check out the video and let me know what you think! 🎥

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Ind AS | CA Final | ACCA | Diploma in IFRS | Ind AS 109 | IFRS 9

The views expressed herein are solely those of the Faculty/Presenter and not that of the ICAI or any of its committees. The ICAI or the Faculty or Preparer of this material do not accept any responsibility for omission or inadequacy of the contents in this document and also for loss caused to any person who acts or refrains from acting in reliance on the contents of this document irrespective of the cause of / reason for the loss. The information contained in this video is purely for educational purposes and is NOT a substitute of a professional judgement in your own situation and circumstances. You should consult a qualified professional before taking (or, not taking) any action based on the contents of the video.

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