tipus d’interès implícit en l’arrendament

Terminologia comptable de les NIIF

• ca
  tipus d’interès implícit en l’arrendament
• es
  tipo de interés implícito en el arrendamiento
• fr
  taux d’intérêt implicite du contrat de location
• en
  interest rate implicit in the lease
• norma IAS17
• The interest rate implicit in the lease is the discount rate that, at the inception of the lease, causes the aggregate present value of (a) the minimum lease payments and (b) the unguaranteed residual value to be equal to the sum of (i) the fair value of the leased asset and (ii) any initial direct costs of the lessor.