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Thuật ngữ IFRS: Lessee’s incremental borrowing rate
Lãi suất biên đi vay của bên thuê
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 1.541
Cập nhật: 29/11/2024
Lessee’s incremental borrowing rate là gì?
Lessee’s incremental borrowing rate (Lãi suất biên đi vay của bên thuê) được định nghĩa là lãi suất mà bên thuê sẽ phải trả để vay khoản tiền cần thiết với thời hạn và sự đảm bảo tương tự nhằm có được một tài sản có giá trị tương đương với quyền sử dụng tài sản trong một môi trường kinh tế tương tự.
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