https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Modification 2026-08-21T20:43:19Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki.treasurers.org/w/index.php?title=Modification&diff=57131&oldid=prev 2024-10-30T22:56:37Z

<p>Create page - sources - Linked pages.</p> <p><b>New page</b></p><div>1. ''Financial reporting - financial assets - financial liabilities - renegotiation - International Financial Reporting Standards (IFRS) - IFRS 9.''<br /> <br /> Under IFRS 9 a to a financial asset or liability is a change to its contractual cash flows, following a renegotiation.<br /> <br /> <br /> :&lt;span style=&quot;color:#4B0082&quot;&gt;'''''Accounting and tax surprises under IFRS 9'''''&lt;/span&gt;<br /> <br /> :&quot;Corporate borrowers often need to renegotiate their existing loan liabilities, and in many companies this responsibility will fall on the treasurer. <br /> <br /> :Although treasurers may not necessarily be accounting experts, they still need to carefully consider the potential accounting impacts when renegotiating loan terms. <br /> <br /> :Under IFRS 9: Financial Instruments, loan modifications can trigger gains and losses for financial reporting purposes and may even have tax implications.&quot;<br /> <br /> :''Renegotiating a loan? Get the accounting right - Kern Roberts, managing director, global accounting practice lead Chatham Financial.''<br /> <br /> <br /> 2. ''Business maths - information technology - artificial intelligence (AI) - law - regulation - contract''.<br /> <br /> Any kind of change to an existing structure, but not its replacement.<br /> <br /> <br /> == See also ==<br /> * [[Artificial intelligence]] (AI)<br /> * [[Contract]]<br /> * [[Derecognition]]<br /> * [[Derivative instrument]]<br /> * [[Discounted cash flow]]<br /> * [[Extinguishment]]<br /> * [[Fair Value Adjustment]]<br /> * [[Financial asset]]<br /> * [[Financial instrument]]<br /> * [[Financial liability]]<br /> * [[Hedge accounting]]<br /> * [[IFRS 9]]<br /> * [[IFRS 15]]<br /> * [[Impairment]]<br /> * [[Information technology]]<br /> * [[International Financial Reporting Standards]] (IFRS)<br /> * [[Law]]<br /> * [[Modification gain or loss]]<br /> * [[Non-substantial modification]]<br /> * [[Present value]]<br /> * [[Recognition]]<br /> * [[Regulation]]<br /> * [[Set-off]]<br /> * [[Substantial modification]]<br /> <br /> <br /> ==Other resources==<br /> *[https://www.iasplus.com/en/standards/ifrs/ifrs9 IFRS 9 summary - IAS Plus]<br /> *[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-9-financial-instruments.pdf?bypass=on IFRS 9 full text - IFRS webpage]<br /> *[https://www.treasurers.org/hub/treasurer-magazine/renegotiating-loan-get-accounting-right-warns-adviser Renegotiating a loan? Get the accounting right - Kern Roberts, managing director, global accounting practice lead Chatham Financial]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]</div>

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