·
Objective:
It deals with treatment of loan interest if loan has been particularly
taken to construct/ purchase an asset that takes time to get ready for use.
·
Treatment:
Capitalized
Amount = (Interest cost – Investment income on temporary investment)
NCA DR
Cash/Bank/ Loan interest payable CR
* Start capitalization from the time activities of constructing the asset commences
* Cease capitalization either due to completion of activities of constructing or due to suspension of construction for disputes
কোন মন্তব্য নেই:
একটি মন্তব্য পোস্ট করুন