Statement of financial position and Loan: Difference between pages

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''Financial reporting''.
''Lending - borrowing.''


(SOFP).
A loan is an arrangement for lending and borrowing, most commonly of money.


International Accounting Standard (IAS) term for the Balance sheet – where assets and liabilities are listed.  
A loan is a borrowing (liability) for the borrower, and an investment (asset) for the lender.


One of the IAS primary statements.
 
In the commercial context loan arrangements are legally enforceable and normally formalised in a loan agreement.




== See also ==
== See also ==
* [[Balance sheet]]
* [[Advance]]
* [[Financial statements]]
* [[Alternative Credit Council]] (ACC)
* [[Primary statements]]
* [[An introduction to loan finance]]
* [[Statement of profit or loss]]
* [[Asia Pacific Loan Market Association]]
* [[Assets]]
* [[Back-to-back loan]]
* [[Bond]]
* [[Borrower]]
* [[Borrowing]]
* [[Bridging loan]]
* [[Climate loan]]
* [[Cost-plus loan pricing]]
* [[Credit]]
* [[Debt]]
* [[Federal Home Loan Mortgage Corporation]]
* [[Finance]]
* [[Green loan]]
* [[Green Loan Principles]]
* [[Impaired loan]]
* [[Lender]]
* [[Liabilities]]
* [[Loan against inventory]]
* [[Loan against receivables]]
* [[Loan agreement]]
* [[Loan market]]
* [[Loan Market Association]]  (LMA)
* [[Loan relationship]]
* [[Loan Syndications & Trading Association]]
* [[Loan transferability]]
* [[Loans and receivables]]
* [[Non-performing loan]]
* [[Overdraft]]
* [[Revolving loan]]
* [[Self-financing loan]]
* [[Social loan]]
* [[Social Loan Principles]]
* [[Sustainability linked loan]]
* [[Sustainability-Linked Loan Principles]]
* [[Sustainable loan]]
* [[Syndicate]]
* [[Syndicated loan]]
* [[Term loan]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Long_term_funding]]
[[Category:Treasury_operations_infrastructure]]

Revision as of 03:46, 6 February 2024