Problematic aspects of accounting of interest benefits and credits obtained for purchase of investment assets

The article is devoted to the formation of the historical cost of the investment asset in terms of interest expenses, the methodology for their accounting, as well as disclosure of information in the financial statements. In spite of the special standard for the accounting of loans and credits (PBU 15/2008), organizations in practice have many issues on accounting procedures for interest on borrowed (credit) funds that do not find a solution in the regulatory documentation.