16 paragraphs found in INT 19
… other investors/lenders; (b) renegotiating the terms of the loan (eg extension of the maturity date or …
… liability shall form part of the assessment of whether the terms of that remaining liability have been substantially …
… by issuing equity shares is in accordance with the original terms of the financial liability. …
… The IFRIC concluded that providing additional guidance on determining whether the terms of the part of the financial liability that remains …
… a premium that the creditor requires to renegotiate the terms of the financial liability. …
… these transactions often take place in situations when the terms of the financial liability are breached and the …