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005-090 - Loans

In this paper there is a commentary on the treatment of loans by a borrowing entity. Loans should be correctly recorded in the entity's financial accounts. The amount due for payment in the next twelve months should be treated as a Current Liability. The paper contains two pages under the following ...Read more
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In this paper there is a commentary on the treatment of loans by a borrowing entity. Loans should be correctly recorded in the entity's financial accounts. The amount due for payment in the next twelve months should be treated as a Current Liability.

The paper contains two pages under the following subject headings:

  • Loan Documentation
  • Security
  • Interest
  • Payment Terms
  • Default Conditions
  • Treatment Of A Loan In The Financial Accounts