IFRS 16 and Principal: Difference between pages

Revision as of 11:15, 26 November 2014

1.

An individual or other legal person represented by an agent.

2.

The amount of an investment or a loan, excluding any interest.

When the whole of a loan is drawn down at the start, the principal is simply the amount originally borrowed.

3.

The reference amount of a traded financial instrument, used to determine its future cashflows.

@@ Line 1: / Line 1: @@
-International Financial Reporting Standard 16, dealing with leases.
+.
-IFRS 16 is effective from 1 January 2019. In broad terms, it requires all lease liabilities to be accounted for 'on balance sheet', removing the former distinction between [[operating lease]]s and [[finance lease]]s.
+An individual or other legal person represented by an agent.
-Issued by the International Accounting Standards Board.
+.
+The amount of an investment or a loan, excluding any interest.
-==See also==
+When the whole of a loan is drawn down at the start, the principal is simply the amount originally borrowed.
-*[[International Accounting Standards Board]]
-*[[Lease]]
-*[[IAS 17]]
+.
+The reference amount of a traded financial instrument, used to determine its future cashflows.
+== See also ==
+* [[Acceleration]]
+* [[Agency]]
+* [[Agent]]
+* [[Coupon rate]]
+* [[Dual currency bond]]
+* [[Foreign currency bond]]
+* [[Forward forward contract]]
+* [[Non-performing loan]]
+* [[Paying agent]]
+* [[Point]]
+* [[Self-financing loan]]
+* [[Annuity factor]]
+* [[Instalment]]