DIA and Pay down: Difference between pages

Revision as of 10:41, 9 September 2017

Borrowings management

To pay down debt means repaying the principal, in full or in part.

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-''Financial reporting''.
+''Borrowings management''
-Date of Initial Application, for example in relation to IFRS 16, Leases.
+To pay down debt means repaying the principal, in full or in part.
-==See also==
+== See also ==
-*[[IFRS 16]]
+* [[Debt]]
-*[[Incremental borrowing rate]]
+* [[Pay]]
-*[[Interest rate implicit in a lease]]
+* [[Principal]]
-*[[Lease]]
-*[[Residual value]]