Last reviewed: July 2026. A successful debenture redemption plan is more than a journal entry. The company must verify contractual terms...
Showing posts with label IFRS 9. Show all posts
Showing posts with label IFRS 9. Show all posts
Sunday, October 31, 2010
Monday, October 18, 2010
Debenture Redemption Accounting: IFRS 9 Entries & Examples
Last reviewed: July 2026. Debenture redemption accounting removes a financial liability when the contractual obligation is discharged, c...
Sunday, October 17, 2010
Debenture Issues: Accounting Entries and Effective Interest
Last reviewed: July 2026. A debenture is a form of debt instrument used to raise long-term finance. The issuer normally receives cash and ...
Monday, October 11, 2010
Debentures: Types, Accounting Entries and IFRS Treatment
Last reviewed: July 2026. A debenture is a debt instrument issued by a company to raise finance. The investor is a creditor rather than an...
Sunday, March 7, 2010
Debentures Accounting: IAS 32 and IFRS 9 Guide
Last reviewed: July 2026. A debenture is a form of long-term borrowing issued by a company. Depending on the legal terms and jurisdiction,...
Sunday, November 15, 2009
Allowance for Doubtful Debts: Entries and IFRS 9
Last reviewed: July 2026. An allowance for doubtful debts is a loss allowance against trade receivables. Under IFRS 9, entities recognise ...
Friday, November 13, 2009
Bad Debt Write-Off Journal Entries and Recoveries
Last reviewed: July 2026. Writing off an irrecoverable receivable is different from estimating expected credit losses. The write-off remov...
Thursday, November 12, 2009
Doubtful Debts and Expected Credit Losses under IFRS 9
Last reviewed: July 2026. A doubtful-debt allowance estimates the part of trade receivables that may not be collected. Modern IFRS reporti...
Monday, November 9, 2009
Bad Debts and Expected Credit Losses under IFRS 9
Last reviewed: July 2026. A bad debt is a receivable that is no longer expected to be collected. Under IFRS 9, entities do not wait for a ...
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