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2012, vol. 15, iss. 60, pp. 119-130
Capitalization of borrowing costs
Institute for Economics and Finance - IEF, Belgrade, Serbia
Keywords: troškovi pozajmljivanja; sredstvo koje se kvalifikuje; stopa kapitalizacije; početak kapitalizacije; obustavljanje kapitalizacije; prestanak kapitalizacije
Borrowed funds are a source of financing operating/business activities of a company. As stated in IA S23 - Borrowing Costs, revised on January 1st 2009, method of calculating costs of borrowing, labeled as alternative up until the revision, has now become mandatory. In order to correctly determine and calculate capitalized borrowing costs, period of capitalization and borrowing costs eligible for capitalization must be accurately defined. In order to satisfy conditions presented by the revised regulation, management has to fulfill additional requirements and personally judge and set the amount of borrowing costs that are being capitalized. Furthermore, previously set criteria in the process of capitalization of borrowing cost have to be applied continually.
*** Međunarodni računovodstveni standard 23: Troškovi pozajmljivanja
*** (2001-2011) Zakon o porezu na dobit pravnih lica. Sl. glasnik RS
Grant Thornton (2009) Capitalisation of borrowing cost, from theory to practice. April


article language: Serbian
document type: Professional Paper
published in SCIndeks: 22/03/2013

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