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International Accounting
 

Expenses under loans in the international and russian standards: similarities and distinctions

Vol. 12, Iss. 8, AUGUST 2009

Available online: 26 August 2009

Subject Heading: On the way to international standards

JEL Classification: 

Kulikova L.I. professor, Kazan State Finance and Economics Institute
8-843-2911-378

Ivanovskaya A.V. assistant, Kazan State Finance and Economics Institute
anna_ivanovski@mail.ru

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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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