Accounting for the costs of qualifying assets
Автор: Boymatzhonov A.A.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 2-1 (93), 2022 года.
Бесплатный доступ
This article discusses the procedure for the correct classification of interest expenses of economic entities within the framework of financial and economic activities, as well as the formation of the initial value of qualified assets.
Qualifying asset, borrowing costs, capitalization of expenses, capitalization rate, start date of capitalization, suspension of capitalization
Короткий адрес: https://sciup.org/140291049
IDR: 140291049
Статья научная