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.

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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

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