Interest free loan or loan at below market rate of interest to employees

CA Sumit Sarda , Last updated: 07 May 2019  
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Lots of entities provide interest free loan to employees or at interest rate less than market rate of interest. We need to determine how should same be accounted for under Ind AS Which Ind AS apple here Ind AS 19 or Ind AS 109? Any loan provided to anybody meets the definition of a financial i

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