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. | |||
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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 == | ||
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* [[IAS 17]] | * [[IAS 17]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Corporate_finance]] | [[Category:Corporate_finance]] | ||
[[Category:Long_term_funding]] | [[Category:Long_term_funding]] | ||
[[Category:Trade_finance]] | [[Category:Trade_finance]] | ||
Revision as of 11:30, 13 May 2016
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.
