Actuarial method: Difference between revisions
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imported>Doug Williamson m (Spacing and numbering & punctuation.) |
imported>Doug Williamson (Link with IFRS 16 page.) |
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* [[Finance lease]] | * [[Finance lease]] | ||
* [[IAS 17]] | * [[IAS 17]] | ||
* [[IFRS 16]] | |||
* [[Implied rate of interest]] | * [[Implied rate of interest]] | ||
* [[Sum of the digits]] | * [[Sum of the digits]] | ||
Revision as of 08:34, 28 January 2016
Financial accounting.
- 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).
- Similar methods of allocation in relation to other cash flows.
