Actuarial method: Difference between revisions
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* [[Effective interest method]] | * [[Effective interest method]] | ||
* [[Finance lease]] | * [[Finance lease]] | ||
* [[IFRS 16]] | * [[IFRS 16]] | ||
* [[Implied rate of interest]] | * [[Implied rate of interest]] | ||
Revision as of 17:18, 29 January 2022
Financial accounting.
1.
The allocation of the finance charge in a finance lease using the internal rate of return of the lease cash flows (equivalent to the implied rate of interest in the lease cash flows).
2.
Similar methods of allocation in relation to other cash flows.
