Finance charge: Difference between revisions
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== See also == | == See also == | ||
* [[Finance]] | |||
* [[Finance lease]] | * [[Finance lease]] | ||
* [[IFRS 16]] | * [[IFRS 16]] | ||
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.
