Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Expenses under loans in the international and russian standards: similarities and distinctions
Available online: 26 August 2009 Subject Heading: On the way to international standards JEL Classification:
This article presents the comparative characteristic of an order of accounting of expenses under loans according to russian and international standards. The special attention is given to questions of capitalisation of expenses under loans. Keywords: expenses under loans, percent, IAS 23, qualified active, investment active, capitalisation of expenses |
ISSN 2311-9381 (Online)
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