Choice of Accounting Policies on Borrowing Cost in View on IAS 23 “Borrowing Costsâ€

Manea Marinela – Daniela ()
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Manea Marinela – Daniela: “Valahia†University of Târgoviște

Ovidius University Annals, Economic Sciences Series, 2018, vol. XVIII, issue 2, 634-637

Abstract: The phenomenon of globalization has generated in national accounts, processes such as harmonization, convergence and accounting normalization precisely in order to achieve a common language regarding the presentation of the annual financial statements of the companies. In Romania, taking over the international referential has been achieved gradually, the process is still ongoing. Under these circumstances, the present research aims to go through the international referential regarding the borrowing costs of fixed assets and to establish, where appropriate, the elements taken over by the Romanian regulatory in the national accounting practice.

Keywords: Borrowing costs; the qualifying assets; the capitalization process; general borrowings; special borrowings (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:634-637

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