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标题: Reading 37: Long-Lived Assets LOS a习题精选 [打印本页]

作者: honeycfa 时间: 2010-4-19 15:07 标题: [2010]Session 9-Reading 37: Long-Lived Assets LOS a习题精选

Session 9: Financial Reporting and Analysis: Inventories, Long-Term Assets, Deferred Taxes, and On- and Off-Balance Sheet Debt
Reading 37: Long-Lived Assets

LOS a: Explain the accounting standards related to the capitalization of expenditures as part of long-lived assets, including interest costs.

Capitalizing interest costs related to a company’s construction of assets for its own use is required by:

A)
both IFRS and U.S. GAAP.

B)
IFRS only.

C)
U.S. GAAP only.

Both U.S. GAAP and IFRS require companies to capitalize the interest that accrues during a the construction of capital assets for their own use.

作者: honeycfa 时间: 2010-4-19 15:08

Capitalized interest costs are typically reported in the cash flow statement as an outflow from:

A)
operating.

B)
financing.

C)
investing.

Capitalized interest costs are reported as CFI on the statement of cash flows, as they are treated as part of the cost of the constructed capital asset.

作者: shxjm 时间: 2010-4-29 09:48

thanks

作者: shxjm 时间: 2010-4-29 09:54

thanks

作者: tracylaubb 时间: 2011-2-15 22:40

Thx

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