capitalization of borrowing costs


capitalization of borrowing costs

Accounting dictionary. 2014.

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  • capitalization of borrowing costs — See borrowing costs …   Big dictionary of business and management

  • borrowing costs — Costs that are incurred when an organization borrows money. Interest payments are an example of borrowing costs. Borrowing costs may be recognized as an expense when incurred or capitalized as part of the cost of an asset. For listed companies in …   Accounting dictionary

  • borrowing costs — Costs that are incurred when an organization borrows money. Interest payments are an example of borrowing costs. In accounting, borrowing costs may be recognized as an expense when incurred or capitalized as part of the cost of an asset. For… …   Big dictionary of business and management

  • Капитализация расходов по кредиту — включение расходов, связанных с использованием заемных средств, в стоимость основных средств. По английски: Capitalization of borrowing costs См. также: Стоимость кредита Финансовый словарь Финам …   Финансовый словарь

  • International Accounting Standard — IAS Any of the accounting standards issued by the board of the International Accounting Standards Committee (IASC) between 1973 and 2001. In 2001 the IASC was replaced by the International Accounting Standards Board (IASB), which announced that… …   Accounting dictionary

  • International Accounting Standard — IAS Any of the accounting standards issued by the board of the International Accounting Standards Committee (IASC) between 1973 and 2001. In 2001 the IASC was replaced by the International Accounting Standards Board (IASB), which announced that… …   Big dictionary of business and management

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