文章基本信息

标题：The Impact of the Accounting Treatment on Indebtness Cost on Corporate Performance
其他标题：IMPACTUL TRATAMENTELOR CONTABILE PRIVIND COSTURILE ÎNDATORĂRII ASUPRA PERFORMANŢELOR ÎNTREPRINDERII
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作者：Cicilia IONESCU
期刊名称：Annals of Spiru Haret University Economic Series
电子版ISSN：2393-1795
出版年度：2003
卷号：3
期号：1
语种：English
出版社：Editura Fundatiei Romania de Maine
摘要：One of the International Accounting Standards with Implication for the Determination of Performance is IAS 23 "The Indebtness Costs” The norm aims to prescribe an accountancy standard applicable to expenses for borrowing (the indebtness costs), given that immovable assets frequently constitute the main part of the total assets of a corporate, and consequently, analysis of certain payments to determine whether they are an asset or an expense has an important effect for the presentation of the result of its activity.
其他摘要：Norma îşi propune drept obiectiv de a prescrie o prelucrare contabilă aplicabilă cheltuielilor privind împrumuturile (costurile îndatorării), ştiut fiind faptul că imobilizările corporale constituie adesea partea principală a activului total al unei într