Definition: Incremental cost
International accounting standards
An incremental cost is one that would not have
been incurred if the entity had not acquired, issued or disposed of the financial instrument.
European Union, Commission Regulation (EC) No 2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39