tipus d’interès incremental dels préstecs de l’arrendatari

Terminologia comptable de les NIIF

• ca
  tipus d’interès incremental dels préstecs de l’arrendatari
• es
  tipo de interés incremental del endeudamiento del arrendatario
• fr
  taux marginal d’endettement du preneur
• en
  lessee’s incremental borrowing rate of interest
• norma IAS17
• The lessee’s incremental borrowing rate of interest is the rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of the lease, the lessee would incur to borrow over a similar term, and with a similar security, the funds necessary to purchase the asset.