mètode del tipus d’interès efectiu

Terminologia comptable de les NIIF

• ca
  mètode del tipus d’interès efectiu
• es
  método del tipo de interés efectivo
• fr
  méthode du taux d’intérêt effectif
• en
  effective interest method
• norma IAS39
• The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period.