Treatment of moratorium period for financial assets under IND AS-109 amidst COVID-19

Yash Panjwani , Last updated: 08 May 2020  
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This article mainly covers business model for amortisation method and its accounting aspects under Ind AS 109. As notified by RBI, the entity may grant moratorium period as follows: The moratorium period will be granted for a period of three month for payment instalments due between March 1, 2

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Yash Panjwani
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Category Accounts   Report

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