• IFRS in practice - Applying IFRS 9 to related company loans in the real estate sector
Publikation:

IFRS in Practice

01. Februar 2019

APPLYING IFRS 9 TO RELATED COMPANY LOANS IN THE REAL ESTATE SECTOR

IFRS 9 Financial Instruments makes no distinction between unrelated third party and related party transactions. Entities that prepare stand-alone financial statements are required to apply the full provisions of the standard to all transactions within its scope. This means related company loan receivables must be classified and measured in accordance with the requirements of IFRS 9, including where relevant, applying the Expected Credit Loss (ECL) model for impairment.

The purpose of this publication is to illustrate the application of IFRS 9 to a number of common intragroup funding structures that a typical real estate group might have in place.

 

Click on the download button below to read the full article:

 

Download

 


 

More publications on IFRS

Find all of BDO's regular publications on the latest developments in the area of international financial reporting. 

 

Show more