Finance charge: Difference between revisions
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imported>Doug Williamson m (Spacing and numbering) |
imported>Doug Williamson m (Categorise the page.) |
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* [[Finance lease]] | * [[Finance lease]] | ||
* [[IAS 17]] | * [[IAS 17]] | ||
[[Category:Corporate_finance]] | |||
[[Category:Long_term_funding]] | |||
[[Category:Long_term_funding]] | |||
[[Category:Trade_finance]] | |||
[[Category:Accounting,_tax_and_regulation]] |
Revision as of 19:34, 3 July 2014
- Finance lease accounting. The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment.
- Any amount payable in relation to borrowings - or to effective borrowings - which is additional to the repayment of the net amounts borrowed.