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.


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