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Dear All,
Would you please help me with IFRS accounting treatment for the below;
A company  gives interest free loan to an employee which is to be repaid in equal annual installments in 10 yrs time. now company wants to classify this as Held To Maturity. can they do it and if yes, what would be the accounting treatment.

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What is the accounting treatment if bonds will mature within 1 year and received a coupon.  Should I make an accounting entry to treasury bills representing the coupon.

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Dear Reader,
A company pays for Land which is on a lease for 99 years. As per the norms available, most of the lands are on 99 years lease. Should depreciation/amortization= 1/99 years be provided on the same per IAS 16 or IAS17.
Under which para this is covered in IFRS……….regards eish taneja

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