BUSINESS AND COMPETITION|accounting
- ráta úis atá intuigthe i léas Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- interest rate implicit in a lease
- en
- Sainmhíniú 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 fair value of the leased asset Tagairt IASCF, Key term list