Net interest and RV: Difference between pages

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1. ''Tax.''
''Financial reporting''
Interest stated after offsetting tax effects, if any.
In this sense, ''net interest receivable'' means interest receivable stated after deducting any tax payable thereon.
In this context, ''net interest payable'' means interest payable stated after offsetting any tax relief enjoyed on the interest expense.


2.
Residual Value, in relation to IFRS 16, Leases, and other financial reporting standards.
Interest (usually) payable, stated after deducting other offsetting interest (usually) receivable in the same period.


== See also ==
* [[Gross interest]]


==See also==
*[[DIA]]
*[[IFRS 16]]
*[[Incremental borrowing rate]]
*[[Interest rate implicit in a lease]]
*[[Residual value]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Latest revision as of 12:31, 15 February 2018

Financial reporting

Residual Value, in relation to IFRS 16, Leases, and other financial reporting standards.


See also