Finance charge: Difference between revisions
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* [[Finance lease]] | * [[Finance lease]] | ||
* [[IAS 17]] | * [[IAS 17]] | ||
* [[Profit after tax]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 14:08, 25 June 2016
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.
