Finance charge: Difference between revisions

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imported>Doug Williamson
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1. ''Finance lease accounting.''     
 
''Finance lease accounting.''     


The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment.
The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment.
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== See also ==
== See also ==
* [[Finance]]
* [[Finance lease]]
* [[Finance lease]]
* [[IAS 17]]
* [[IFRS 16]]
* [[Interest]]
* [[Profit after tax]]
* [[Profit after tax]]



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