Finance charge: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
m (Categorise the page.)
imported>Doug Williamson
(Add link.)
 
(4 intermediate revisions by the same user not shown)
Line 1: Line 1:
# ''Finance lease accounting.''    The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment.
1.  ''Finance lease accounting.''     
# Any amount payable in relation to borrowings - or to effective borrowings - which is additional to the repayment of the net amounts borrowed.
 
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.
 


== See also ==
== See also ==
* [[Finance]]
* [[Finance lease]]
* [[Finance lease]]
* [[IAS 17]]
* [[IFRS 16]]
* [[Interest]]
* [[Profit after tax]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_finance]]
[[Category:Corporate_finance]]
[[Category:Long_term_funding]]
[[Category:Long_term_funding]]
[[Category:Long_term_funding]]
[[Category:Trade_finance]]
[[Category:Trade_finance]]
[[Category:Accounting,_tax_and_regulation]]

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.


See also