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IMPLICIT INTEREST [7 records]
Record 1 - internal organization data 2024-10-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
Record 1, Main entry term, English
- lessee’s incremental borrowing rate
1, record 1, English, lessee%26rsquo%3Bs%20incremental%20borrowing%20rate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- incremental borrowing rate of the lessee 2, record 1, English, incremental%20borrowing%20rate%20of%20the%20lessee
correct
- incremental borrowing rate 3, record 1, English, incremental%20borrowing%20rate
correct
- IBR 4, record 1, English, IBR
correct
- IBR 4, record 1, English, IBR
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... the rate a lessee would have to pay to borrow over a similar term (with similar security) the funds necessary to obtain an asset of a similar value to the leased asset. 2, record 1, English, - lessee%26rsquo%3Bs%20incremental%20borrowing%20rate
Record number: 1, Textual support number: 1 CONT
If the interest rate implicit in the lease is not readily determinable to the lessee, the lessee is required to use its incremental borrowing rate... 5, record 1, English, - lessee%26rsquo%3Bs%20incremental%20borrowing%20rate
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- taux d'emprunt marginal du preneur
1, record 1, French, taux%20d%27emprunt%20marginal%20du%20preneur
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- taux d'emprunt marginal 1, record 1, French, taux%20d%27emprunt%20marginal
correct, masculine noun
- taux d'intérêt marginal du preneur 2, record 1, French, taux%20d%27int%C3%A9r%C3%AAt%20marginal%20du%20preneur
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] taux [qu'un preneur] aurait à payer pour emprunter, pour une durée et avec une garantie similaires, les fonds nécessaires pour se procurer un bien de valeur comparable au bien loué. 1, record 1, French, - taux%20d%27emprunt%20marginal%20du%20preneur
Record number: 1, Textual support number: 1 CONT
Le preneur est tenu d'actualiser les paiements de loyers à l'aide du taux d'intérêt implicite du contrat de location s'il est possible de déterminer facilement ce taux. Il se peut toutefois que ce ne soit pas possible, auquel cas le preneur utilise son taux d'emprunt marginal [...] 1, record 1, French, - taux%20d%27emprunt%20marginal%20du%20preneur
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-10-16
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Finance
Record 2, Main entry term, English
- interest rate implicit in the lease
1, record 2, English, interest%20rate%20implicit%20in%20the%20lease
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
... the rate of interest that causes the present value of the lease payments and the unguaranteed residual value to equal the sum of the fair value of the underlying asset and any initial direct costs of the lessor. 2, record 2, English, - interest%20rate%20implicit%20in%20the%20lease
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Finances
Record 2, Main entry term, French
- taux d'intérêt implicite du contrat de location
1, record 2, French, taux%20d%27int%C3%A9r%C3%AAt%20implicite%20du%20contrat%20de%20location
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- taux d'intérêt implicite du bail 2, record 2, French, taux%20d%27int%C3%A9r%C3%AAt%20implicite%20du%20bail
correct, masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2017-01-31
Record 3, English
Record 3, Subject field(s)
- Investment
- Financial Accounting
Record 3, Main entry term, English
- net investment in the lease
1, record 3, English, net%20investment%20in%20the%20lease
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
... the gross investment in the lease discounted at the interest rate implicit in the lease. 2, record 3, English, - net%20investment%20in%20the%20lease
Record number: 3, Textual support number: 1 OBS
net investment in the lease: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 3, record 3, English, - net%20investment%20in%20the%20lease
Record 3, French
Record 3, Domaine(s)
- Investissements et placements
- Comptabilité générale
Record 3, Main entry term, French
- investissement net dans le contrat de location
1, record 3, French, investissement%20net%20dans%20le%20contrat%20de%20location
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- investissement net d'un contrat de location 2, record 3, French, investissement%20net%20d%27un%20contrat%20de%20location
masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Du point de vue du bailleur, investissement brut dans le contrat de location, diminué des produits financiers non acquis. 1, record 3, French, - investissement%20net%20dans%20le%20contrat%20de%20location
Record number: 3, Textual support number: 1 OBS
investissement net d'un contrat de location : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 3, French, - investissement%20net%20dans%20le%20contrat%20de%20location
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1999-02-17
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
Record 4, Main entry term, English
- imputed interest
1, record 4, English, imputed%20interest
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- implicit interest 2, record 4, English, implicit%20interest
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The difference between the face amount and the present value of a promise. 3, record 4, English, - imputed%20interest
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
Record 4, Main entry term, French
- intérêts théoriques
1, record 4, French, int%C3%A9r%C3%AAts%20th%C3%A9oriques
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- intérêts implicites 1, record 4, French, int%C3%A9r%C3%AAts%20implicites
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Intérêts attribués aux créances, dettes et billets à long ou moyen terme qui ne comportent aucune mention quant à l'intérêt ou qui portent intérêt à un taux anormalement faible. 1, record 4, French, - int%C3%A9r%C3%AAts%20th%C3%A9oriques
Record 4, Key term(s)
- intérêt théorique
- intérêt implicite
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1998-11-13
Record 5, English
Record 5, Subject field(s)
- Financial Accounting
Record 5, Main entry term, English
- imputed interest
1, record 5, English, imputed%20interest
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- implicit interest 2, record 5, English, implicit%20interest
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
An estimated or imputed cost of money or other form of investment often stated as a rate of return relative to some asset or investment base. 1, record 5, English, - imputed%20interest
Record 5, French
Record 5, Domaine(s)
- Comptabilité générale
Record 5, Main entry term, French
- intérêts théoriques
1, record 5, French, int%C3%A9r%C3%AAts%20th%C3%A9oriques
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- intérêts implicites 1, record 5, French, int%C3%A9r%C3%AAts%20implicites
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Intérêts afférents à des fonds que l'entité a à sa disposition, et qu'elle comptabilise à titre de frais financiers ou qu'elle incorpore au coût d'un immeuble. 1, record 5, French, - int%C3%A9r%C3%AAts%20th%C3%A9oriques
Record number: 5, Textual support number: 1 OBS
Ces intérêts ne donnant lieu à aucune dette pour l'entité, ils sont portés, en contrepartie, dans un compte de produits financiers. 1, record 5, French, - int%C3%A9r%C3%AAts%20th%C3%A9oriques
Record 5, Key term(s)
- intérêt théorique
- intérêt implicite
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Contabilidad general
Record 5, Main entry term, Spanish
- interés imputado
1, record 5, Spanish, inter%C3%A9s%20imputado
masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
- interés atribuido 1, record 5, Spanish, inter%C3%A9s%20atribuido
masculine noun
Record 5, Textual support, Spanish
Record 6 - internal organization data 1997-02-20
Record 6, English
Record 6, Subject field(s)
- Government Accounting
Record 6, Main entry term, English
- implicit interest rate
1, record 6, English, implicit%20interest%20rate
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Comptabilité publique
Record 6, Main entry term, French
- taux d'intérêt implicite
1, record 6, French, taux%20d%27int%C3%A9r%C3%AAt%20implicite
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Au pluriel, taux d'intérêt implicites. 1, record 6, French, - taux%20d%27int%C3%A9r%C3%AAt%20implicite
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1997-01-14
Record 7, English
Record 7, Subject field(s)
- Cost Accounting
Record 7, Main entry term, English
- imputed interest
1, record 7, English, imputed%20interest
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
- implicit interest 2, record 7, English, implicit%20interest
correct
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
A capital has an opportunity alternative cost which is called imputed interest; that is, if the capital had not been invested in the business, it would have provided the firm with some other income. 3, record 7, English, - imputed%20interest
Record 7, French
Record 7, Domaine(s)
- Comptabilité analytique
Record 7, Main entry term, French
- intérêts supplétifs
1, record 7, French, int%C3%A9r%C3%AAts%20suppl%C3%A9tifs
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- intérêts théoriques 1, record 7, French, int%C3%A9r%C3%AAts%20th%C3%A9oriques
correct, masculine noun
- intérêts implicites 1, record 7, French, int%C3%A9r%C3%AAts%20implicites
correct, masculine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Intérêts sur le capital investi que l'on n'enregistre pas en comptabilité générale, mais dont il convient de tenir compte en comptabilité analytique pour prendre certaines décisions. 1, record 7, French, - int%C3%A9r%C3%AAts%20suppl%C3%A9tifs
Record 7, Key term(s)
- intérêt supplétif
- intérêt théorique
- intérêt implicite
Record 7, Spanish
Record 7, Textual support, Spanish
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