Finance charge: Difference between revisions
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# ''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. | # 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 lease]] | * [[Finance lease]] | ||
* [[IAS 17]] | * [[IAS 17]] | ||
Revision as of 21:49, 25 August 2013
- Finance lease accounting. The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment.
- Any amount payable in relation to borrowings - or to effective borrowings - which is additional to the repayment of the net amounts borrowed.
