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MFRS 9

This topic has 3 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.

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May 4, 2020 at 7:39 am #569896
Hong
Member
- Topics: 26
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Hi tutor,
I would like to know could we carry loans to related parties (directors, subsidiaries, associate, holding companies and etc) at amortise cost instead of fair value?
And is it necessary for the loans attach with interest charge?
May 4, 2020 at 2:41 pm #569934
Stephen Widberg
Keymaster
- Topics: 16
- Replies: 3431
The normal rules would apply
Intend to hold until redemption – AC
Intend to sell – FVOCI
May 5, 2020 at 6:31 am #569990
Hong
Member
- Topics: 26
- Replies: 85
Hi Stephen,
Appreciate if you could illustrate with an example.
May 5, 2020 at 3:00 pm #570036
Stephen Widberg
Keymaster
- Topics: 16
- Replies: 3431
Please work through Chapter 15 Section 1 and the associated recorded lecture.
Whether or not it’s a related party makes no difference whatsoever.
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