Finance charge: Difference between revisions

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imported>Doug Williamson
m (Spacing and numbering)
imported>Doug Williamson
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* [[Finance lease]]
* [[Finance lease]]
* [[IAS 17]]
* [[IAS 17]]
[[Category:Corporate_finance]]
[[Category:Long_term_funding]]
[[Category:Long_term_funding]]
[[Category:Trade_finance]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 19:34, 3 July 2014

  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