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Aktivierung von Fremdkapitalkosten

English translation: capitalisation of borrowing costs

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Aktivierung von Fremdkapitalkosten
English translation:capitalisation of borrowing costs
Entered by: Rebecca Holmes
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14:22 Jun 30, 2003
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Aktivierung von Fremdkapitalkosten
Der aktuelle Status der Richtlinie enthält die vorliegenden Exposure Drafts sowie die derzeitigen Empfehlungen hinsichtlich der Auslegung von Wahlrechten (z. B Aktivierung von Fremdkapitalkosten)
Rebecca Holmes
United States
Local time: 19:06
capitalisation of borrowing costs
Explanation:
Since you refer to Exposure Drafts, I take it this refers to IAS/IFRS.

IAS 23 "Borrowing Costs" contains the following definition:

23.4 Borrowing costs are interest and other costs incurred by an enterprise in connection with the borrowing of funds.
Selected response from:

Ralf Lemster
Germany
Local time: 01:06
Grading comment
Thank you Ralf and Andy.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +4capitalisation of borrowing costs
Ralf Lemster
4capitalization of interest on loans
Andy Lemminger


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
capitalization of interest on loans


Explanation:
hth

Andy Lemminger
Canada
Local time: 17:06
Specializes in field
Native speaker of: German
PRO pts in category: 65
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10 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
capitalisation of borrowing costs


Explanation:
Since you refer to Exposure Drafts, I take it this refers to IAS/IFRS.

IAS 23 "Borrowing Costs" contains the following definition:

23.4 Borrowing costs are interest and other costs incurred by an enterprise in connection with the borrowing of funds.

Ralf Lemster
Germany
Local time: 01:06
Native speaker of: German
PRO pts in category: 163
Grading comment
Thank you Ralf and Andy.

Peer comments on this answer (and responses from the answerer)
agree  Alison Schwitzgebel: that'll teach me to take a nap..... zzzzzzzz......
15 mins

agree  RobinB: I wonder what makes you so familiar with IAS 23? :-)
18 mins
  -> Well, I wasn't going to tell you... I keep the BV under my pillow... ;-)=)

agree  Ted Wozniak
51 mins

agree  Alexandra Blatz
17 hrs
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Changes made by editors
Jun 5, 2007 - Changes made by Steffen Walter:
Field (specific)(none) » Accounting


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