INTM578000 - Thin capitalisation: interest cover

Contents

INTM578010Definition of interest cover
INTM578020What is interest?
INTM578030What is income?
INTM578040What is the correct measure of income?
INTM578050Earnings Before Interest and Tax - EBIT
INTM578060Earnings Before Interest, Tax, Depreciation and Amortisation - EBITDA
INTM578070The effect of depreciation
INTM578080The effect of amortisation
INTM578090The effect of unexpected items
INTM578100The effect of accounting standards
INTM578110Other measures of interest cover
INTM578120What is an acceptable arm’s length standard?
INTM578130Example of an interest cover calculation

 

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