A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Property, Plant, and Equipment – Including Capitalized Interest and Nonmonetary Transactions
This chapter discusses the GAAP requirements regarding property, plant, and equipment (PP&E) and two issues often encountered — interest capitalization and nonmonetary exchanges. It helps the reader to identify the requirements in FASB Accounting Standards Codification ® (ASC) 360, Property, Plant, and Equipment and identify the requirements for capitalizing interest as it relates to property, plant, and equipment, in accordance with FASB ASC 835, Interest. The chapter also helps the reader identify nonmonetary transactions as they relate to property, plant, and equipment, in accordance with FASB ASC 845, Nonmonetary Transactions.
Property, Plant, and Equipment – Including Capitalized Interest and Nonmonetary Transactions
This chapter discusses the GAAP requirements regarding property, plant, and equipment (PP&E) and two issues often encountered — interest capitalization and nonmonetary exchanges. It helps the reader to identify the requirements in FASB Accounting Standards Codification ® (ASC) 360, Property, Plant, and Equipment and identify the requirements for capitalizing interest as it relates to property, plant, and equipment, in accordance with FASB ASC 835, Interest. The chapter also helps the reader identify nonmonetary transactions as they relate to property, plant, and equipment, in accordance with FASB ASC 845, Nonmonetary Transactions.
Property, Plant, and Equipment – Including Capitalized Interest and Nonmonetary Transactions
Rampulla, Renee (author)
Common U.S. GAAP Issues Facing Accountants ; 8‐1-8‐12
2020-07-21
12 pages
Article/Chapter (Book)
Electronic Resource
English
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