Should i classify interest expense and operating item or non operating item - 【CFA学习交流讨论】 - CFA论坛

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发表于 2011-7-13 15:22 | 显示全部帖子

We should also know the amount that will be capitalized according to IFRS and USGAAP.(contruction project)

IFRS has some exception with reinvestment of amount borrowed.
USGAAP capitalizes entire amount.

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