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IAS 32 and 39, IFRS 7 and 9 - Long-term liabilities - ppt download
IAS 32 and 39 IFRS 7 and 9 - Long- term liabilities - ppt download
Mensur Boydaş, Vahdi Boydaş: Accounting Principles: Ch14
Mensur Boyda Vahdi Boyda Accounting Principles Ch14
HSBC Finance Corporation
HSBC Finance Corporation
IAS 32 and 39, IFRS 7 and 9 - Long-term liabilities - ppt download
IAS 32 and 39 IFRS 7 and 9 - Long- term liabilities - ppt download
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troubled debt restructuring modification of terms with lossto creditor creditors prospective : Troubled debt restructurings may occur before, at or after the stated maturity of debt. Time may elapse during the different steps of the process. A debt restructuring is not necessarily a troubled debt restructuring even if the debtor is experiencing some financial difficulties. A troubled debt restructuring does not exist if:Troubled Debt Restructuring •May include: •Transfer of receivables, or other assets to satisfy fully or partially a debt •Issuance of an equity interest in the business •Modification of terms of debt, one or a combination of: •Reduction in stated interest rate for remaining term of debt •Extension of maturity date at rate lower than currentrestructuring or modifying loan terms to provide payment relief for borrow-ers whose financial condition has deteriorated. These loan modifications may meet the definition of a troubled debt restructuring (TDR) found in the accounting standards. FDIC examiners and supervisors frequently receive questions from bankers about TDRs. Often theTroubled Debt Restructurings1. This standard established the definition of a troubled debt restructuring and set initial expectations for the accounting for these debts by both the creditor and debtor. This standard also covered what types of modifications could be considered a concession and theIn a troubled debt restructuring, the debtor has financial problems and is relieved of part or all of the obligations. The concession arises from the debtor-creditor agreement, or law, or it applies to foreclosure and repossession. How troubled debt restructuring accounted? Let’s discuss these here. The types of troubled debt restructurings are:Advertisement Debtor transfers to creditor ...A troubled debt restructuring is generally not considered to have occurred if the debtor can obtain funds from other sources than its existing lender. The accounting for troubled debt restructuring spans a number of payment instruments, including accounts payable, notes payable, and bonds.4 Troubled Debt Restructuring, Debt Modification and Extinguishment restructured loan is treated as a new borrowing. If a company and its creditor are related parties, then any debt extinguishment resulting in a gainIn a troubled debt restructuring involving a modification of terms, the debtor's gain on restructuring: Select one: a. will equal the creditor's gain on restructuring. b. will equal the creditor's loss on restructuring. c. may not equal the creditor's gain on restructuring. d. may not equal the creditor's loss on restructuring.Troubled Debt Restructurings (TDR) is an accounting mechanism under which a lender modifies an existing debt agreement with a borrower. More specifically, a TDR occurs when a bank, for economic or legal reasons related to a borrower’s financial difficulties, grants a concession to the borrower that the bank would not otherwise consider.If the debt is continued with a modification of terms, a gain is recognized by the debtor if the future cash payments on the debt are less than the carrying value of the debt. For troubled debt restructures, carrying value is defined as the principal amount ($800,000) plus accrued interest ($80,000), or $880,000.
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