Ind AS 109: Accounting for Corporate Debt Restructuring | Modification vs. Extinguishment | FR

Watch and Learn Concepts on the move! Join the live classes and watch backup for completed topics on the same day. What you get additionally? √Google Drive backup √Complete videos on Pen drive with validity till you clear your exam. √Books and Pen drive at your doorstep. ** 0:00 – 1:13: Intro: What is CDR and the Ind AS 109 "10% Test." 1:13 – 4:03: The Process: Calculating the Present Value PV of new cash flows using the Original Interest Rate. 4:03 – 7:21: Modification less than 10% Change: Adjust the loan value in P&L but keep the old interest rate. 7:22 – 10:50: Extinguishment ≥10% Change: Remove the old loan and record a new one at Current Market Rates. 10:51 – 23:36: Case Study 1: Step-by-step math for bond modification and handling legal fees. 23:37 – 28:12: Debt-to-Equity Swap: Converting debt into shares and recording the final P&L gain. ** Register for direct to home classes and leave all worries to us. Perks from Us: √ Latest Videos √ Voice Notes √ Multiple Views per video √ Free Extension of validity √ Free Amendments √ Queries resolved on Whatsapp √ Mock Tests √ Exam Mentoring and handling stress √ Continued support til you clear the exam .Play on Windows, Android and Macbook To know more: For enquiries WA To get a call bit.ly/3p6ZBeX #IndAS109, #DebtRestructuring, #FinancialLiabilities, #AccountingStandards, #IFRS9, #CorporateDebtRestructuring, #CDR, #LiabilityDerecognition, #SubstantialModification #10PercentTest, #QuantitativeTest, #QualitativeTest, #ExtinguishmentOfDebt, #ModificationGainLoss, #OriginalEffectiveInterestRate, #OriginalEIR, #MarketInterestRate, #PresentValue, #PVCalculation, #AmortizedCost, #TransactionCosts #DebtToEquitySwap, #BondModification, #LoanRestructuring, #LegalFeesAccounting, #FinancialReporting, #CAFinalFR, #CorporateFinance, #DebtExtinguishment, #Derecognition