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

Volume 2016, Issue 28
  • ISSN : 1680-7537


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."

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error