Interest
FEATURED ARTICLES
All articles in this category pertain to interest. Interest is the fee charged for borrowing funds, representing a premium to the lender for taking on the risk of not having their funds returned. Interest is also referred to as the amount of ownership a stockholder has in an entity. The inflation rate, length of time the money is borrowed, liquidity, and risk of default all impact interest rates.
Learn more about interest below.
Recent articles
Interest Rate Implicit in the Lease under IFRS 16 Explained
Understand the rate implicit in a lease under IFRS 16.
Incremental Borrowing Rate for IFRS 16, ASC 842, and GASB 87: Discount Rates and When to Use Them
Define incremental borrowing rates under the new lease accounting standards.
Interest and Wages During Construction – Capitalize!
There are a variety of costs related to constructing a new location. Some expenses will hit the profit and loss (P&L) as incurred and others will be capitalized and depreciated over time. If your company is planning to open a new location, it is important to note...