@tinolo1988 said: May I ask if any reporting standards about the waiver of loan from related parties? Thank you very much
You need to first identify whether the amount given by related party (I assume subsidiary) qualify for loan. As sometimes it is a capital contribution and become part of investment in subsidiary. If it qualify for loan then you need to see the initial terms whether payment is on demand or later. initially u need to recognize it at amortized cost as it meet the business and contractual cashflows test. But later if parent waive off loan you need to derecognise it.
Though I reply late but it may be of help to someone else.