作业帮英语翻译Now,suddenly,it has become very important to all preparers of financial statements,as entities no longer have a choice regarding the capitalisation of borrowing costs.If an entity is acquiring,constructing or producing a qualifying asset,
来源：学生作业帮助网 编辑：作业帮 时间：2024/11/25 22:45:13
英语翻译Now,suddenly,it has become very important to all preparers of financial statements,as entities no longer have a choice regarding the capitalisation of borrowing costs.If an entity is acquiring,constructing or producing a qualifying asset,
英语翻译
Now,suddenly,it has become very important to all preparers of financial statements,as entities no longer have a choice regarding the capitalisation of borrowing costs.If an entity is acquiring,constructing or producing a qualifying asset,it has to capitalise the borrowing cost relating to the asset against the cost price of that asset.All other borrowing cost must be expensed in the income statement.
In other words,the choice not to capitalise borrowing costs has been done away with!
As a result,it is important that entities take a closer look at IAS 23 and develop a policy with regard to grey areas that may arise from practical application of a standard that was previously mostly ignored.
This article highlights some of the difficulties that may arise from implementation of the standard.
英语翻译Now,suddenly,it has become very important to all preparers of financial statements,as entities no longer have a choice regarding the capitalisation of borrowing costs.If an entity is acquiring,constructing or producing a qualifying asset,
现在,突然间,它已经变得非常重要,所有财务报表编制者,作为实体不再是有选择的关于借款费用的资本化.如果一个实体将收购,兴建或生产合资格资产,它利用了借贷成本,并且是该资产的成本价资产.
所有其他借贷成本必须在损益表支销.
换句话说,选择不利用借款费用已经废除了!
因此,重要的是,在实体采取高研23细看和发展方面的政策的灰色地带,可能产生的是以前大多忽视标准的实际应用.
本文着重介绍了可能出现的困难,从标准实施一些.