Finance charge: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Update links.) |
||
| Line 1: | Line 1: | ||
1. | 1. ''Finance lease accounting.'' | ||
''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. | ||
| Line 13: | Line 11: | ||
== See also == | == See also == | ||
* [[Finance lease]] | * [[Finance lease]] | ||
* [[ | * [[IFRS 16]] | ||
* [[Interest]] | |||
* [[Profit after tax]] | * [[Profit after tax]] | ||
Revision as of 17:19, 29 January 2022
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.
