Peasnell, Ken (1993) Capitalisation of Interest. British Accounting Review, 25 (1). pp. 17-42. ISSN 0890-8389
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Official URL: https://doi.org/10.1006/bare.1993.1004
Abstract
The purpose of this paper is to examine the case for capitalising interest on self-constructed and maturing assets. Three perspectives on interest capitalisation- cost matching, opportunity cost, and valuation—are compared and contrasted. The paper's principal contributions are twofold: (i) to show how interest capitalisation can be related to the concept of deprival value; and (ii) to analyse the issues of capital structure, the choice of an appropriate capitalisation rate and the treatment of the resultant credits that have plagued the efforts of accountants in this area.
| Item Type: | Journal Article |
|---|---|
| Journal or Publication Title: | British Accounting Review |
| Uncontrolled Keywords: | /dk/atira/pure/researchoutput/libraryofcongress/hg |
| Subjects: | |
| Departments: | Lancaster University Management School > Accounting & Finance |
| ID Code: | 55079 |
| Deposited By: | ep_importer_pure |
| Deposited On: | 13 Jun 2012 15:15 |
| Refereed?: | Yes |
| Published?: | Published |
| Last Modified: | 22 Jun 2019 05:13 |
| URI: | https://eprints.lancs.ac.uk/id/eprint/55079 |
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