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情况发布日期:1982年6月生效日期:1982年8月31日后缔结的免税借款协议及收到的赠予或捐赠受本公告影响的文件:修正财务会计准则34,第10、13和17段;取代财务会计准则委员会技术公报81—5 对本公告产生影响的文件:无提要本公告修正财务会计准则委员会公告34“利息成本资本化”,(a)要求将受限制的免税借款利息成本减去借款日到用那些借款取得指定符合条件资产作好其预定用途准备为止的那些借款项目暂时投资赚得的利息后予以资本化;(b)详细说明用赠予人或捐赠人限制取得那些资产的赠予或捐赠取得的符合条件资产的利息成本的资本化。
Status Date of issue: Effective date of June 1982 Effective date: Tax-exempt loan agreements concluded after August 31, 1982 and gifts or donations received. Documents affected by this announcement: Amendments to Financial Accounting Standards 34, paragraphs 10, 13 and 17 Substituting for Financial Accounting Standards Board Technical Bulletin 81-5 Documents Affecting This Bulletin: Nothing This Bulletin Amendment to Financial Accounting Standards Board Announcement 34 “Capitalization of Interest Costs”, (a) Requirement to Reduce the Interest Cost of Restricted Tax Exempted Borrowings Borrowing Day to capitalize on the interest earned by those borrowings that have been borrowed to obtain designated qualifying assets for their intended use; and (b) specify the use of grantors or donors to limit access to those assets. The capitalization of the interest cost of eligible assets obtained from grants or donations.