Actuarial method

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Revision as of 08:34, 28 January 2016 by imported>Doug Williamson (Link with IFRS 16 page.)
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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