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FRS 102 Update: How do I account for intercompany loans at non-market rates?

This FRS 102 Update addresses some of the questions raised by members regarding the accounting treatment of intercompany loans which are provided interest free or at below-market interest rates. Updated July 2017.

Last reviewed: July 2017

Many intercompany loans are provided interest free or at below-market interest rates. How are such loans accounted for under FRS 102?