Finance charge: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Administrator (CSV import) |
imported>Doug Williamson (Add link.) |
||
| (6 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
1. ''Finance lease accounting.'' | 1. ''Finance lease accounting.'' | ||
The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment. | The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment. | ||
2. Any amount payable in relation to borrowings - or to effective borrowings - which is additional to the repayment of the net amounts borrowed. | |||
2. | |||
Any amount payable in relation to borrowings - or to effective borrowings - which is additional to the repayment of the net amounts borrowed. | |||
== See also == | == See also == | ||
* [[Finance]] | |||
* [[Finance lease]] | * [[Finance lease]] | ||
* [[ | * [[IFRS 16]] | ||
* [[Interest]] | |||
* [[Profit after tax]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Corporate_finance]] | |||
[[Category:Long_term_funding]] | |||
[[Category:Trade_finance]] | |||
Latest revision as of 05:58, 11 March 2023
1. Finance lease accounting.
The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment.
2.
Any amount payable in relation to borrowings - or to effective borrowings - which is additional to the repayment of the net amounts borrowed.
