李同學(xué)
2017-05-02 23:112 BAURU, a Brazilian corporation, borrows capital from a local bank to finance the construction of its manufacturing plant. The loan has the following conditions: Borrowing date Amount borrowed Annual interest rate Term of the loan Payment method 1 January 2009 500 million Brazilian real (BRL) 14 percent 3 years Annual payment of interest only. Principal amortization is due at the end of the loan term. The construction of the plant takes two years, during which time BAURU earned BRL 10 million by temporarily investing the loan proceeds. Which of the following is the amount of interest related to the plant construction (in BRL million) that can be capitalized in&nb
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來(lái)源： 視頻位置 相關(guān)試題
2個(gè)回答
胡瑾
2017-05-03 10:23
該回答已被題主采納
同學(xué)你好，請(qǐng)告知題目出處在哪里，另外請(qǐng)告知，你的問(wèn)題在哪里
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追問(wèn)
老師你好，請(qǐng)問(wèn)這道題如何判斷是按照IFRS來(lái)計(jì)算net 利息費(fèi)用化？因?yàn)槭前臀鞴締?/p>
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追答
同學(xué)你好，現(xiàn)在CFA一級(jí)財(cái)務(wù)的考試中，除非特別說(shuō)明，都默認(rèn)是在IFRS情況下進(jìn)行會(huì)計(jì)處理
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Sinny助教
2017-05-03 15:51該回答已被題主采納
同學(xué)你好，現(xiàn)在CFA一級(jí)財(cái)務(wù)的考試中，除非特別說(shuō)明，都默認(rèn)是在IFRS情況下進(jìn)行會(huì)計(jì)處理
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