Accountancy Live: Accounting for floating rate loans under IFRS, FRS 102

June 22, 2015, Accountancy Live
By Zwi Sacho, Chatham Financial
“Preparers and auditors should should carefully consider the accounting consequences when encountering floors in floating rate loans under IFRS and FRS 102, says Zwi Sacho ACA, director of the corporate accounting advisory practice at Chatham Financial Europeā€¯

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