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U.S. GAAP Codification of Accounting Standards |
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| Codification Topic 835 Interest
Interest related topics835-20: Capitalization of interest For certain qualifying assets, interest costs are capitalized --> and included in determining the acquisition cost of asset 835-30: Imputation of interest
For notes exchanged for cash or other assets1. If face amount of the note > cash or fair value of the asset --> the difference is discount 2. If face amount of the note < cash or fair value of the asset --> the difference is premium 3. discount or premium is amortized using "interest method" 320-10-35: Interest income from investments --> Interest income is recognized in earnings 470-10-35: Interest cost of debt --> Interest cost is recognized using interest method
International Financial Reporting Standards (IFRS)IAS 34: Borrowing Costs |
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Codification Topic 835 Interest |
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Subtopics of Codification Topic 835 835-10 Overall 835-20 Capitalization of interest 835-30 Imputation of interest |
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Accounting Terms of Codification Topic 835-10 |
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Accounting Terms of Codification Topic 835-20 Activities Capitalization rate Expenditures Intended use Interest cost |
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Accounting Terms of Codification Topic 835-30 Discount Imputed interest rate Interest method Premium |
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