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link 28.01.2017 23:41 |
Subject: to expense to profit or loss account. Помогите, пожалуйста, с переводом сабжа в таком контексте:The revised IAS 23 requires the capitalisation of borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset. The option in the current standard to expense borrowing costs to profit or loss in case of a qualifying asset has been eliminated. In accordance with the transitional requirements of the standard, the Group will adopt this as a prospective change. Accordingly, borrowing costs will be capitalized on qualifying assets with a commencement date after 1 January 2009. No changes will be made for borrowing costs incurred to this date that have been expensed. заранее спасибо |
На мой взгляд, to expense borrowing costs to profit or loss = отнести затраты по займам на прибыль или убытки. |
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