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kvalifikovana sredstva

English translation: qualified assets

09:44 Jun 17, 2009
Serbo-Croat to English translations [PRO]
Bus/Financial - Accounting
Serbo-Croat term or phrase: kvalifikovana sredstva
Radi se o troškovima (pozajmljivanja) i zalihama
...pod kvalifikovana sredstva se mogu svrstati samo one zalihe....
Marina Pjevalica
Bosnia and Herzegovina
Local time: 12:38
English translation:qualified assets
Explanation:
Qualified assets

The primary object of Standard No. 34 was to recognize interest cost as a significant part of the historical cost of acquiring an asset. The criteria for determining if an asset qualifies for interest capitalization are that the asset must not yet be ready for its intended purpose and must undergo activities necessary to get it ready. Qualified assets are defined as (1) assets that are constructed or otherwise produced for the organization's own use and (2) assets intended for sale or lease. Standard No. 34 excluded interest capitalization for inventories that are routinely produced. Assets that are presently in use were also excluded.
Selected response from:

Dzasmin
Local time: 12:38
Grading comment
Hvala
4 KudoZ points were awarded for this answer



Summary of answers provided
5qualified assets
Dzasmin
4qualified inventory/ qualified inventories
Marika


  

Answers


29 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
qualified inventory/ qualified inventories


Explanation:


http://biz.yahoo.com/e/080630/mcz10-k.html

http://findarticles.com/p/articles/mi_m0EIN/is_2005_April_13...

Marika
Local time: 12:38
Specializes in field
Native speaker of: Native in MacedonianMacedonian, Native in SerbianSerbian
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7 hrs   confidence: Answerer confidence 5/5
qualified assets


Explanation:
Qualified assets

The primary object of Standard No. 34 was to recognize interest cost as a significant part of the historical cost of acquiring an asset. The criteria for determining if an asset qualifies for interest capitalization are that the asset must not yet be ready for its intended purpose and must undergo activities necessary to get it ready. Qualified assets are defined as (1) assets that are constructed or otherwise produced for the organization's own use and (2) assets intended for sale or lease. Standard No. 34 excluded interest capitalization for inventories that are routinely produced. Assets that are presently in use were also excluded.



    Reference: http://www.nacubo.org/Business_and_Policy_Areas/Accounting/A...
Dzasmin
Local time: 12:38
Native speaker of: Native in GermanGerman, Native in BosnianBosnian
PRO pts in category: 4
Grading comment
Hvala
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