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Restructuring of Financial Assets and Financial Liabilities: Accounting under IFRS

The new 2009 training course from IFRS Application Critical Matters training series titled “Restructuring of Financial Assets and Financial Liabilities: Accounting under IFRS” was held by PricewaterhouseCoopers Ukraine on 28 January, 2010 in the PricewaterhouseCoopers Ukraine’s premises at 75, Zhylianska St., 10th floor, Business Centre Eurasia, Kyiv, Ukraine.

The agenda of the event covered such topics as:

1. Restructuring of loans and borrowings:
   • rescheduling
   • interest rate repricing
   • foreign currency loans conversion
   • replacement of loans by other assets
2. Recognition criteria of new financial instruments restructured
3. Fair valuation and determination of market interest rates

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