IFRS nad US GAAP convergence in the area of borrowing costs.

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00152960" target="_blank" >RIV/62156489:43110/09:00152960 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

IFRS nad US GAAP convergence in the area of borrowing costs.

Original language description

Borrowing costs have been one from the fields, which was the subject of convergence works. The U.S. GAAP dictated capitalization of borrowing costs incurred in connection with the acquisition of qualifying assets, while the IAS/IFRS leaved the decision on accounting entities, how it recognize and record borrowing costs incurred in connection with the acuisition of the assets.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GA402%2F07%2F0547" target="_blank" >GA402/07/0547: The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2009

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

International Journal of Business Research

ISSN

1555-1296

e-ISSN

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Volume of the periodical

9

Issue of the periodical within the volume

6

Country of publishing house

RU - RUSSIAN FEDERATION

Number of pages

12

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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