Gaois

A collection of legal and legislative terms in Irish extracted from the European Union’s multilingual terminology database. More information »

BUSINESS AND COMPETITION|accounting
glanráta úis Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
ráta úis glan Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
effective interest rate
en
Definition The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability. Reference International Accounting Standard 39