Actuarial method: Difference between revisions
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''Financial accounting.'' | ''Financial accounting.'' | ||
1. | |||
The allocation of the finance charge in a finance lease using the internal rate of return of the lease cash flows (equivalent to the implied rate of interest in the lease cash flows). | |||
2. | |||
Similar methods of allocation in relation to other cash flows. | |||
== See also == | == See also == | ||
* [[Actuarial]] | |||
* [[Effective interest method]] | |||
* [[Finance lease]] | * [[Finance lease]] | ||
* [[ | * [[IFRS 16]] | ||
* [[Implied rate of interest]] | * [[Implied rate of interest]] | ||
* [[Sum of the digits]] | * [[Sum of the digits]] | ||
[[Category:Accounting,_tax_and_regulation]] |
Latest revision as of 11:15, 3 May 2022
Financial accounting.
1.
The allocation of the finance charge in a finance lease using the internal rate of return of the lease cash flows (equivalent to the implied rate of interest in the lease cash flows).
2.
Similar methods of allocation in relation to other cash flows.