jonathanw
Member Since: 10th Jun 1999
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Financial Controller
29th Aug 2019
My client has owns a property which is rented out under several operating leases, with rent-free periods being accounted for as a lease...
7th Jul 2017
With the Euro interest rate being negative, positive Euro bank balances are incurring negative interest. How do you treat this - as...
26th Jun 2017
A seemingly basic question, but I need to check my response to a client query. FRS 102 requires that recognition of income means that it is...
5th Oct 2016
With simple loans made between a company and an individual, using a market rate of interest and with a fixed repayment date, for FRS102...
9th Jun 2016
With FRS102 now in play, there is a requirement to consider below-market rates of interest to amortise loan costs. However, there is no...
19th Apr 2016
When ascertaining a value of an unquoted investments using the net assets as a basis, should the shareholder loans payable/receivable be...
7th Mar 2016
If the principal activity of a company is to hold investments (unquoted or unquoted), or even a portfolio of quoted investments, should the...
23rd Jun 2015
A small company has a sole shareholder (non-resident), who has paid various expenses on behalf of the company, creating a shareholder loan...
27th May 2015
If there is a loan from the shareholder that is unsecured, interest-free, & repayable on demand, can we net off against the loan...
22nd Apr 2015
A charity has been allowed to use a property, but there is lease and no payments are made to use the asset. The charity has no rights in...