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FRS 102 update - renegotiating loans on substantially different terms

In this edition of our ongoing series of views and commentary on FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, Financial Reporting Faculty staff comment on the appropriate accounting when the terms of a loan are renegotiated. This publication replaces and updates the ICAEW Helpsheet on the same topic published in September 2015. Updated August 2016.