Browsing Journal Articles by Subject "Capitalization"
Now showing items 1-2 of 2
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Capitalization of Interest on long-term borrowings: are Its benefits worth the costs in professional standards?
(1985-09-21)The practice of capitalizing the interest due over the contracted period on long-term borrowings as part of the value of fixed assets has spread widely in the last three years. In this study, the author examines the ... -
Lease capitalization: some implication for financial analysis
(1989-09-27)Proceedings of the 19th Atlantic School of Business Conference, Halifax. Canada, (1989), pp. 3-9