IRI and Private equity: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Update and expand for Incremental borrowing rate.)
 
(Add link.)
 
Line 1: Line 1:
''Financial reporting''.
1.


Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.
Equity and other forms of capital for privately owned firms with high growth potential.


This is the internal rate of return of the lease cash flows, including the capital value of the leased asset.


2.


If the IRI is determinable, then IFRS 16 requires the IRI to be used as the discount rate for calculating related lease liabilities and assets for reporting under IFRS 16.
Firms or individuals who make investments in such firms, sometimes abbreviated to PE.


If the IRI is not determinable, the lessee's Incremental borrowing rate must be used instead.


3.


==See also==
The equity of a privately owned company.
*[[DIA]]
 
*[[IFRS 16]]
 
*[[Implied rate of interest]]
== See also ==
*[[Incremental borrowing rate]]
* [[3i]]
*[[Internal rate of return]]
* [[Alternative Credit Council]]  (ACC)
*[[International Financial Reporting Standards]]
* [[Association for Financial Markets in Europe]]  (AFME)
*[[Lease]]
* [[Business angel]]
*[[RV]]
* [[Capital markets union]]  (CMU)
* [[Co-investment]]
* [[Entrepreneur]]
* [[Equity]]
* [[General partner]]
* [[Industry agnostic]]
* [[Limited partner]]
* [[Liquidity event]]
* [[Listed company]]
* [[Listing]]
* [[PIPE]]
* [[Private]]
* [[Private equity house]]
* [[Taking private]]
* [[Trade sale]]
* [[Venture capital]]
 
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:The_business_context]]

Revision as of 03:47, 6 February 2024

1.

Equity and other forms of capital for privately owned firms with high growth potential.


2.

Firms or individuals who make investments in such firms, sometimes abbreviated to PE.


3.

The equity of a privately owned company.


See also