About: The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs

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About: The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs Goto Sponge NotDistinct Permalink

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Borrowing costs have been one from the fields, which was the subject of convergence works. 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 acquisition of the assets. Short-term project of borrowing costs, whose aim was to unify the reporting of interest on borrowing funds on the side of IASB, was completed in March 2007 by issuing of the revised IAS 23 Borrowing Costs with effect from 1.1. 2009. The paper deals with major changes to IAS 23 occurred in the context of the IASB - Borrowing costs. Elimination of a major difference in the reporting of borrowing costs in the system IAS / IFRS and U.S. GAAP was reached by the revision of IAS 23, however all the existing differences were not removed. Borrowing costs have been one from the fields, which was the subject of convergence works. 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 acquisition of the assets. Short-term project of borrowing costs, whose aim was to unify the reporting of interest on borrowing funds on the side of IASB, was completed in March 2007 by issuing of the revised IAS 23 Borrowing Costs with effect from 1.1. 2009. The paper deals with major changes to IAS 23 occurred in the context of the IASB - Borrowing costs. Elimination of a major difference in the reporting of borrowing costs in the system IAS / IFRS and U.S. GAAP was reached by the revision of IAS 23, however all the existing differences were not removed. (en)
Title	The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs (en)
skos:prefLabel	The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs (en)
skos:notation	RIV/62156489:43110/10:00164599!RIV11-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Bohušová, Hana Nerudová, Danuše
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	257910
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/10:00164599
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IFRS; borrowing costs; US GAAP (en)
http://linked.open.../riv/klicoveSlovo	US GAAP IFRS borrowing costs
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[4AECB6792D40]
http://linked.open...i/riv/nazevZdroje	The Business Review
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2010
http://linked.open...v/svazekPeriodika	13
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Nerudová, Danuše
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	1553-5827
number of pages	10 (xsd:int)
http://localhost/t...ganizacniJednotka	43110
is http://linked.open...avai/riv/vysledek of	The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs The Evaluation of the Convergention of US GAAP and IFRS in the Area of Borrowing Costs

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