Glossary entry (derived from question below)
German term or phrase:
Aktivierung von Fremdkapitalkosten
English translation:
capitalisation of borrowing costs
Added to glossary by
Rebecca Holmes
Jun 30, 2003 14:22
20 yrs ago
8 viewers *
German term
United States
Aktivierung von Fremdkapitalkosten
German to English
Bus/Financial
Accounting
Der aktuelle Status der Richtlinie enthält die vorliegenden Exposure Drafts sowie die derzeitigen Empfehlungen hinsichtlich der Auslegung von Wahlrechten (z. B Aktivierung von Fremdkapitalkosten)
Proposed translations
(English)
| 5 +4 | capitalisation of borrowing costs |
Ralf Lemster
|
| 4 | capitalization of interest on loans |
Andy Lemminger
|
Change log
Jun 5, 2007 11:15: Steffen Walter changed "Field (specific)" from "(none)" to "Accounting"
Proposed translations
+4
10 mins
Ralf Lemster
Germany
Germany
Native in German
Germany
The language of financial markets
Native in: German
Works in: English to German, German, German to English, and 1 more.
Related KudoZ points
:
183
Selected
capitalisation of borrowing costs
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.
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.
4 KudoZ points awarded for this answer.
Comment: "Thank you Ralf and Andy."
5 mins
Andy Lemminger
Canada
Canada
Native in German
Specializes in field
Canada
Finance&IT: Auditor & Software Developer
Native in: German 
Works in: English to German
Related KudoZ points
:
73
capitalization of interest on loans
hth
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