Home  Journals  International Accounting  37(235) - 2012 October

Accounting of capitalized expenses on loans according to the IFRS

Available online: 10 October 2012

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification: 

The accounting of the capitalized expenses on loans on IFRS and preparation of necessary disclosures are very urgent, and raise numerous questions. In the article it is considered the theoretical and practical aspects of calculation of the capitalized expenses on loans according to IFRS. The special attention is given to the accounting of the capitalized expenses on loans at the first application of IFRS, and also to requirements for information disclosure in the reporting concerning expenses on loans.

Keywords: special borrowings, general borrowings, capitalized expenses, weighted average rate, qualified asset, first-time adoption, IFRS

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

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