Epstein Index›Documents›EFTA01367203
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367203: Asset and Construction (DS10)

Financial RecordDate unavailableEFTA013672031 keyword hits
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Accounting standards or financial reporting document detailing treatment of borrowing costs and asset acquisition, including provisions for capitalization of costs related to asset construction and production. The document addresses comprehensive income statement treatment and financing of qualifying assets under construction.

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PersonKeyword
Excerpt 1
the statement of comprehensive income. 4.13 Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of an **asset**
Excerpt 2
that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the respective **asset**
Excerpt 3
the amount already paid, which corresponds to present and prior periods, exceeds the amount payable for those periods, the excess is recognized as an **asset**

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