effective interest method

effective interest method
apskaičiuotų palūkanų metodas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Amortizuotos finansinio turto ir finansinio įsipareigojimo savikainos nustatymo pagal apskaičiuotų palūkanų normą ir palūkanų pajamų ir sąnaudų paskirstymo per nustatytą laikotarpį metodas. atitikmenys: angl. effective interest method šaltinis Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2009 m. lapkričio 11 d. įsakymas Nr. VAS-9„Dėl 18-ojo verslo apskaitos standarto „Finansinis turtas ir finansiniai įsipareigojimai“ tvirtinimo“ (Žin., 2009, Nr. 137-6053)

Lithuanian dictionary (lietuvių žodynas). 2015.

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • Effective Interest Method — The practice of accounting for the discount at which a bond is sold as an interest expense to be amortized over the life of the bond. Using this method, additional interest expense is calculated using the prevailing market interest rate at the… …   Investment dictionary

  • effective interest method — A method for accounting for bond premiums or discounts. The interest expense is calculated by multiplying the carrying amount of the bond at the beginning of an accounting period by the effective interest rate. This is the real rate of interest… …   Accounting dictionary

  • Interest — For other uses, see Interest (disambiguation). Interest is a fee paid by a borrower of assets to the owner as a form of compensation for the use of the assets. It is most commonly the price paid for the use of borrowed money,[1] or money earned… …   Wikipedia

  • Interest rate — Finance Financial markets Bond market …   Wikipedia

  • Credit card interest — Finance Financial markets Bond market …   Wikipedia

  • Add-On Interest — A method of calculating interest whereby the interest payable is determined at the beginning of a loan and added onto the principal. The sum of the interest and principal is the amount repayable upon maturity. For example, let s say Bank A… …   Investment dictionary

  • Collaborative method — Collaborative methods are processes, behaviors and conversations that relate to collaboration between individuals.[1] These methods specifically aim to increase the success of teams as they engage in collaborative problem solving. Forms, rubrics …   Wikipedia

  • Bates method — Alternative medicine / fringe therapies William Bates and his assistant. Claims The need for eyeglasses can be reversed by relaxation. Related fields Ophthalmo …   Wikipedia

  • Psychology of Interest —     Psychology of Interest     † Catholic Encyclopedia ► Psychology of Interest     (Lat. interest; Fr. intérêt; Germ. interesse). The mental state called interest has received much attention in recent psychological literature. This is largely… …   Catholic encyclopedia

  • Pariser–Parr–Pople method — In molecular physics, the Pariser–Parr–Pople method applies semi empirical quantum mechanical methods to the quantitative prediction of electronic structures and spectra, in molecules of interest in the field of organic chemistry. Previous… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”