Please click this: FRSIC Consensus 15 – Classification Of A Term Loan That Contains A Repayment On Demand Clause By The Borrower
Archive for March, 2011
FRSIC Consensus 15 – Classification Of A Term Loan That Contains A Repayment On Demand Clause By The Borrower (30 March 2011)
Posted by learnaccounting on March 31, 2011
Posted in International Financial Reporting Standards | Tagged: Classification of Loan where lender has repayment on demand clause, FRSIC Consensus 15, para 69 FRS 101, para 73 FRS 101 | Leave a Comment »
FRSIC Consensus 14 – Impairment of Investment in Equity Instrument Categorised as Available-forSale Financial Asset due to “Significant or Prolonged” Decline in Fair Value (23 March 2011)
Posted by learnaccounting on March 24, 2011
Please click this: FRSIC Consensus 14 – Impairment of Investment in Equity Instrument Categorised as Available-forSale Financial Asset due to “Significant or Prolonged” Decline in Fair Value
Posted in International Financial Reporting Standards | Tagged: Available-for-Sale Financial Asset, FRS 139, FRSIC Consensus 14, Impairment of investment in equity instrument, significant or prolonged decline in fair value | Leave a Comment »