Accounting for loan receivables by corporates

We continue our miniseries on loans and investments with a discussion of the accounting by corporate entities for loan receivables, which can include items such as trade receivables and other receivables with customers, suppliers, employees and more. In this episode, we discuss: 1:43 – The definition of a loan and types of loan arrangements3:18 – Recognition and measurement of loans7:40 – Classification and accounting for loans held for sale or held for investment 18:54 – Recording inte...