Browsing by Subject "United States Generally Accepted Accounting Principles (US GAAP)"
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Capitalisation of borrowing costs: an investigation into technical uncertainties in IAS 23
(Taylor & Francis, 2012)Those who are not experts in the field of accounting will most probably be of the opinion that interest should be expensed and therefore reduce profits. However, for financial periods beginning on or after 1 January 2009, ... -
Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
(North-West University, 2011)The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting ...