Insight – February 2016

Insight – February 2016

Rules Change What’s Changing? Accounting Standards Financial instruments (debts and liabilities) of a company. When? Mainly accounting periods on or after 1 January 2016  What’s the Difference? Various including, where loans have been made at non-market rates (i.e. shareholder interest free), the company is required to fair value the loan assuming that a market rate [...]
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