Capitalisation of interest for property companies
Language: English Series: Journal of Property Finance ; 3(1) Summer 1992, 13-23(11)Publication details: 1992Subject(s): Summary: Describes the present position within law and accounting standards towards the capitalising of interest into the cost of property developments and contrasts this with the situation in other countries. Also discusses recent proposals for change and sets out to explode the myth that capitalisation if applied to property is an anathema to financial rectitude. References.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS46533 (Browse shelf(Opens below)) | 1 | Available | 58700-1001 |
Describes the present position within law and accounting standards towards the capitalising of interest into the cost of property developments and contrasts this with the situation in other countries. Also discusses recent proposals for change and sets out to explode the myth that capitalisation if applied to property is an anathema to financial rectitude. References.