1887

n Professional Accountant - Loans - reporting and disclosing the real value - : accounting technical

Volume 2016, Issue 28
  • ISSN : 1680-7537

Abstract

Business entities use all forms of debt to finance both capital expenditure and operating activities. The presentation of the forms of debt financing in the financial statements significantly affect the analysis of the liquidity, solvency and financial risk of the entity, as well as its ability to raise additional financing to support the growth and sustainability of the business. The question facing professional accountants is "how to report shareholders/members loans in the financial statements - debt or equity."

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/content/account/2016/28/EJC195431
2016-01-01
2019-11-21

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