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.