Breach of Covenants of a Loan - 'Classification change' under Ind AS

CA Anuj Agrawal , Last updated: 28 April 2017  
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Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per the agreed terms OR an immediate re-payment might be initiated which can end the relationship related to the debt. Often these terms are

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