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Borrowing cost
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-The discussion of the international standards in general, and the international accounting standards in particular are admittedly recognized as messing with de facto truths. Purchasing management for trading with the IMF is an essential issue which should be considered in the organization structure. This research has aimed to draw the attention of the Commission of international Accounting standards to a simple part within the international Accounting standard which is (borrowing costs).
13p
longtimenosee10
26-04-2024
1
1
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Based on these problem, the investigation contended that the housing supply prediction model will be accomplish using experimental data from economic data with supported from macroeconomic factors such as world borrowing cost, outflows of foreign capital, subprime crisis, population characteristics, migration, urbanization, stamp duty exemption, moratorium, RPGT, and also microeconomic factors such as location and accessibility, basic and public facility, financial loan, location and placement, credit facility, construction cost, development approval, price and rental and housing stock.
8p
longtimenosee10
26-04-2024
3
1
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Continued part 1, part 2 of ebook "International GAAP® 2016: Generally accepted accounting practice under international financial reporting standards" provides readers with contents including: capitalisation of borrowing costs; construction contracts (IAS 11); government grants; service concession arrangements; provisions, contingent liabilities and contingent assets; revenue recognition (IAS 18); revenue from contracts with customers (IFRS 15); share-based payment; events after the reporting period;...
2873p
mocthanhdao0210
20-11-2023
5
3
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Advanced financial accounting - Lecture 31: Borrowing cost IAS-23. The main topics covered in this chapter include: borrowing cost; qualifying asset; bench mark treatment; allowed alternative treatment; borrowing costs eligible for capitalization;... Please refer to the lecture for details!
19p
hanlamcoman
26-11-2022
6
2
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Advanced financial accounting - Lecture 32: IAS-23 and IAS-33, borrowing cost and EPS. The main topics covered in this chapter include: amount of interest; weighted average; capitalization rate; borrowing cost eligible for capitalization; total borrowing cost; commencement of capitalization;... Please refer to the lecture for details!
16p
hanlamcoman
26-11-2022
7
2
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Chapter 13 - Borrowing costs: IAS 23. The main contents of the chapter consist of mains parts: Related standards, IAS 23, current GAAP comparisons, IFRS financial statement examples, looking ahead, end-of-chapter practice.
25p
thuongdanguyetan03
18-04-2020
19
5
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Kisan Credit Card (KCC) scheme was started by Government of India in year 1998- 99 to provide adequate and timely support from the banking system to the farmers in a flexible and cost effective manner. The study has been undertaken to evaluate Kisan credit Card scheme in Bhabua district of Bihar. The study used both primary and secondary data on KCC issued and amount sanctioned collected from District Lead Banks and primary data relating to production, income, borrowing, repayments, interest and cost of borrowing, opinion of borrower etc.
7p
kethamoi4
16-04-2020
9
2
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An attempt has been made to assess the impact of agricultural credit on yield and income of sugarcane and paddy in Erode district of Tamil Nadu. The study shows the major contributor of input to the total cost was human labour, fertilizer & manure and irrigation charges for both borrower-and non-borrower farmers.
11p
chauchaungayxua4
18-03-2020
9
0
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Direct government intervention in the form of State Aid to the banking sector has emerged as a core theme in the recent crisis. The BU current structural design, leaving actual and potential government intervention largely unattached, may actually enhance moral hazard, negative cross-border externalities and financial fragmentation between the hard core and the periphery Member States. Borrowing costs (i.e. interest rates) would be influenced by a bank’s location rather than by the ECB’s monetary policy, eventually rendering the system unsustainable.
25p
trinhthamhodang2
21-01-2020
23
3
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The purpose of this paper is to analyze the financial institutions which are providing finances to the entrepreneurs in a small town of Pakistan. The research is conducted to review the existing conditions, problems / barriers / hindrances in access of venture for female entrepreneurs based in a small town. The analysis is based on primary data collection through survey questionnaire, the sample is (50) fifty female entrepreneurs and small business owners.
10p
trinhthamhodang2
21-01-2020
31
1
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Using data collected from a leading P2P platform in China, this paper empirically tests the discrimination of investors on the occupational identity of borrowers in online lending. I find that P2P investors discriminate against borrowers who are salary earners in terms of occupational identity while preferring borrowers who are private entrepreneurs. Moreover, this kind of discrimination can be found in borrowers both with high credit ratings and low credit ratings.
1p
chauchaungayxua2
19-01-2020
9
1
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Accounting Standard (AS) 16, Borrowing Costs, defines the term ‘qualifying asset’ as “an asset that necessarily takes a substantial period of time to get ready for its intended use or sale”. The issue is what is the meaning of the expression ‘substantial period of time’ for the purpose of this definition.
2p
shiwo_ding7
05-06-2019
16
1
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Paragraph 4 (e) of AS 16, ‘Borrowing Costs’, provides that borrowing costs may include “exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs”.
4p
shiwo_ding7
05-06-2019
10
1
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Whether interest expense relating to overdrafts and other operating liabilitiesidentified to a particularsegmentshould be included in the segment expense or not. Another issue is that in case interest is included as a part of the cost of inventories where it is so required as per Accounting Standard (AS) 16, Borrowing Costs, read with Accounting Standard (AS) 2, Valuation of Inventories, and those inventories are part of segment assets of a particular segment, whether such interest would be considered as a segment expense.
2p
shiwo_ding7
05-06-2019
15
0
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After studying Appendix 10, you should be able to: Calculate the amount of borrowing costs to capitalize the qualifying assets, understand and apply the revaluation model using the proportionate method.
11p
shiwo_ding2
03-04-2019
26
1
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Chapter 20 - Hybrid financing: Preferred stock, leasing, warrants, and convertibles. This chapter presents the following content: Leasing; analysis: lease vs. borrow-and-buy; depreciation schedule; in a lease analysis, at what discount rate should cash flows be discounted? Cost of owning analysis; notes on cost of owning analysis;...
36p
hihihaha8
10-04-2017
46
2
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Learning objectives of chapter 7: Understand some basic characteristics of the financial markets, understand how risk-free securities prices reflect risk-free borrowing rates, explain how corporate debt prices reflect higher interest rates when a borrower may default, explain investment risk;...
30p
allbymyself_06
26-01-2016
47
2
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Transactional costs are a large burden for Georgian lenders. Agricultural borrowers live and farm in remote locations compared to major cities where banks tend to locate branch offices. When one considers distance and the required routine monitoring of business activities, the transactional cost for long-term loans is higher than other loan products. In addition to transactional costs, the bank overhead costs in Georgia are high. According to a recent World Bank review on the financial sector, overhead costs range between 14-18% of earning assets.
8p
loginnhanh
22-04-2013
54
3
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A first option for providing additional monetary accommodation, if necessary, is to expand the Federal Reserve’s holdings of longer-term securities. As I noted earlier, the evidence suggests that the Fed’s earlier program of purchases was effective in bringing down term premiums and lowering the costs of borrowing in a number of private credit markets. I regard the program (which was significantly expanded in March 2009) as having made an important contribution to the economic stabilization and recovery that began in the spring of 2009.
62p
trinhcaidat
22-04-2013
59
2
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For these firms, willingness to expand--and, in particular, to add permanent employees--depends primarily on expected increases in demand for their products, not on financing costs. Bank-dependent smaller firms, by contrast, have faced significantly greater problems obtaining credit, according to surveys and anecdotes. The Federal Reserve, together with other regulators, has been engaged in significant efforts to improve the credit environment for small businesses.
48p
trinhcaidat
22-04-2013
81
3
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