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Dim Sum Bonds at Renault S.A.
Demers, Elizabeth A.; Yemen, GerryCase DARDEN-C-2373-EAccounting and ControlThis case explores the accounting for long-term debt from the perspective of the issuer of bonds payable. The global setting involving France-based Renault issuing Chinese yuan-denominated debt in the offshore markets (i.e., “dim sum bonds”) provides significant opportunity for secondary learning. The accounting could be undertaken from the perspective of U.S. GAAP or IFRS (i.e., the standards are identical for the principal transaction and event...Starting at €8.20