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Accounting for loan receivables by corporates
We continue our miniseries on loans and investments with a discussion of the accounting by corporate entities for loan receivables, which can include items such as trade receivables and other receivables with customers, suppliers, employees and more.
In this episode, we discuss:
1:43 – The definition of a loan and types of loan arrangements
3:18 – Recognition and measurement of loans
7:40 – Classification and accounting for loans held for sale or held for investment
18:54 – Recording interest income on loans
23:29 – An overview of loan impairments
For more information, see chapter 4 of our…
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