Gaois

Similar terms:

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

5 results

  4. FINANCE

    #622043

    IATE #1201097
    ráta iasachta incriminteach an léasaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    lessee's incremental borrowing rate
    en
    Definition 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 Reference "Regulation (EC) No 1126/2008 adopting certain international accounting standards, CELEX:32008R1126/EN"
  5. BUSINESS AND COMPETITION|accounting

    #644491

    IATE #3519872
    ráta incriminteach iasachta úis an léasaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Grenzfremdkapitalzinssatz des Leasingnehmers
    de
    Definition derjenige Zinssatz, den der Leasingnehmer bei einem vergleichbaren Leasingverhältnis zahlen müsste, oder, wenn dieser nicht ermittelt werden kann, derjenige Zinssatz, den der Leasingnehmer zu Beginn des Leasingverhältnisses vereinbaren müsste, wenn er für den Kauf des Vermögenswertes Fremdkapital für die gleiche Dauer und mit der gleichen Sicherheit aufnehmen würde Reference "IAS 17, IAS/IFRS-Portal, http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards_2007/IAS_17/IAS_17_1.htm , (14.12.2010)"
    lessee's incremental borrowing rate of interest
    en
    Definition 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. Reference International Accounting Standard 17