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tipus d’interès efectiu Terminologia comptable de les NIIF

tipus d’interès efectiu

Terminologia comptable de les NIIF
  • ca
    tipus d’interès efectiu
  • es
    tipo de interés efectivo
  • fr
    taux d’intérêt effectif
  • en
    effective interest rate
  • norma IAS39
  • 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. When calculating the effective interest rate, an entity shall estimate cash flows considering all contractual terms of the financial instrument (for example, prepayment, call and similar options) but shall not consider future credit losses. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see IAS 18 Revenue), transaction costs, and all other premiums or discounts. There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to estimate reliably the cash flows or the expected life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments).

tipus d’interès implícit en l’arrendament Terminologia comptable de les NIIF

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.

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.

tipus impositiu Fiscalitat

tipus impositiu

Fiscalitat
  • ca
    tipus impositiu m
  • ca
    tipus de gravamen m
  • es
    tipo impositivo m
  • es
    tipo de gravamen m
  • en
    tax rate n
  • Alíquota, expressada en percentatge, que s’aplica a la base liquidable per obtenir l’import que s’ha de pagar de l’impost (gravamen).
  • Alícuota, expresada en porcentaje, que se aplica a la base liquidable para obtener el importe que se ha de pagar del impuesto (gravamen).