GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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14:22 Jun 30, 2003 |
German to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Ralf Lemster Germany Local time: 08:29 | ||||||
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Summary of answers provided | ||||
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5 +4 | capitalisation of borrowing costs |
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4 | capitalization of interest on loans |
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capitalization of interest on loans Explanation: hth |
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capitalisation of borrowing costs Explanation: Since you refer to Exposure Drafts, I take it this refers to IAS/IFRS. IAS 23 "Borrowing Costs" contains the following definition: 23.4 Borrowing costs are interest and other costs incurred by an enterprise in connection with the borrowing of funds. |
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