Moore – Accounting for Restructuring of Debt

Πληροφορίες για το κατάστημα

Who should attend: Accountants and shipping accountants, controllers and finance directors, who work within the maritime sector.

Objectives and benefits: The masterclass aims to refresh the main IFRS concepts relevant to this subject and to take the participant through a thorough example that covers the full implementation of these concepts. US GAAP differences are also covered as commentary.


  • Recap the term of debt restructuring:
    • Legal forms of debt restructuring.
    • Exchange or modification of debt by the original lender.
    • Tests to determine whether the modification is substantial or not.
    • The role of fees in the 10% test.
  • Go through a practical example in detail, that outlines the following scenarios:
    • Extension of the duration of the loan.
    • Change in the interest rate.
    • Waiver of interest payment.
  • Discuss the differences between IFRS and US GAAP in this area.

Legislation & References: Industry practices

Duration: 1h

Certificate: ABS

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Moore – Accounting for Restructuring of Debt
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