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.
Source:
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
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