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7 min read | 18 Nov 2024

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Tax Alert Flipping a house? Your gain could be fully taxable under this new rule

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By automating standard administrative and accounting work, cloud accounting with Doane Grant Thornton can free up your time to concentrate on more important...

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Legacy is not only about honouring the past—it’s also about looking forward and continuing to build upon those values, traditions, and achievements to create...

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Rental Property Owners And Occupiers
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Real Estate Service Providers
Your company plays a key role in the success of landlords, investors and owners, but who is doing the same for you?

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Energy and natural resources

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Mining
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Financial Services

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At Grant Thornton, we have the real-world experience and knowledge that can help you in considering all of your strategic alternatives. Whether it be managing...

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IFRS

Advisor alert—IFRS Viewpoint— Related party loans at below-market interest rates

01 Dec 20151 min read

Contents

Overview

The Grant Thornton International IFRS team has published IFRS Viewpoint—Related party loans at below-market interest rates.

The IFRS Viewpoint series provides insights on applying IFRS in challenging situations. Each edition will focus on an area where the Standards have proved difficult to apply or lack guidance.

This edition provides a framework for accounting for loans made by an entity to a related party that are at below-market levels of interest. Common examples of such loans include:

Inter-company loans (in the separate or individual financial statements),
Employee loans.

Download the Advisor alert—IFRS Viewpoint— Related party loans at below-market interest rates

The Grant Thornton International IFRS team has published IFRS Viewpoint—Related party loans at below-market interest rates.

Download PDF [1441 kb]

Advisor alert—IFRS Viewpoint— Related party loans at below-market interest rates

Download the Advisor alert—IFRS Viewpoint— Related party loans at below-market interest rates

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Advisor alert—IFRS Viewpoint— Related party loans at below-market interest rates

Download the Advisor alert—IFRS Viewpoint— Related party loans at below-market interest rates

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