nguyên tắc ghi nhận và vốn hóa các

nguyên tắc ghi nhận và vốn hóa các khoản chi phí đi vay

Chi phí đi vay được ghi nhận vào chi phí sản xuất, kinh doanh trong thời kỳ phát sinh trừ chi phí đi vay liên quan trực tiếp đế việc đầu tư hoặc sản xuất tài sản dở dang được tính vào giá trị của tài sản đó (được vốn hóa), khi có đủ điều kiện quy định trong Chuẩn mực kế toán vietnam số 16 - " chi phí đi vay"

Chi phí đi vay liên quan trưc tiếp đến việc đầu tư xây dựng hoặc sản xuất tài khoản dở dang được tính vào giá trị của tài sản đó (được vốn hóa) bao gồm các khoản lãi tiền vay, phân bổ các khoản chiết khấu hoặc phụ trội khi phát hành trái phiếu, các khoản chi phí phụ phát sinh liện quan tới quá trình làm thủ tục vay

Results (English) 1:

the principle of capitalisation and loan expensesLoan costs are recorded at the cost of production, business in the period incurred expenses directly related to the investment or production of unfinished property is calculated on the value of the property (capital goods), when there is sufficient conditions in vietnam accounting standards no. 16-"costs borrowers"Costs related to on line borrowers the construction or incomplete accounts production is calculated on the value of assets (loans) include these loan interest, the allocation of additional or chargeback when issuing bonds, the extra costs incurred related to the process of loan procedures

Results (English) 2:

recognized principles and capitalization of borrowing costs

Borrowing costs are recognized in the cost of production, sales in the period incurred unless borrowing costs directly related to the investment soles or production assets unfinished products are included in the value of the asset (capitalized) when all the conditions stipulated in the Vietnam accounting Standard No. 16 - "borrowing costs"

borrowing costs directly attributable to the investment in construction or production of uncompleted account in the value of such assets (capitalized) includes interest on loan, Amortization of discount or premium when issuing bonds, amounts additional costs incurred relating to the loan procedures

Results (English) 3:

Capitalization principle record, you borrow feeThe cost of borrowing is recorded in the enterprise production cost, development period, in addition to the cost of borrowing is directly connected with the emperor investment or production work is completed, in the calculation of the value of the assets (property capitalization conditions), when there is enough standard ink No. 16 "Vietnam accounting the cost of borrowing"Costs related to the TR C borrowing to invest in construction work or did not complete the production plan on account of the value of the property (including capitalized interest payments) loan account, allocate an additional entry or discount bonds, the cost of sublance effects of biological process of Li formalities by n