October 2013
Intermediate to advanced
1460 pages
56h 14m
English
book
Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
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52 ASC 835 INTEREST
ASC 835-20, Capitalization of Interest
Example of accounting for capitalized interest costs
Determining the time period for interest capitalization
Capitalization of interest costs incurred on tax-exempt borrowings
Summary of interest capitalization requirements
ASC 835-30, Imputation of Interest
Note issued for cash and rights or privileges
Example of accounting for a note issued for both cash and a contractual right
Note issued in exchange for property, goods, or services
Example of accounting for a note exchanged for goods
Example of bonds issued for cash
Notes issued for cash and a right or privilege
Example of accounting for a note issued for both cash and a contractual right
Example of accounting for a note exchanged for property
Example of accounting for a note exchanged to property
Example of applying the effective interest method
Example of note issued between payment dates
PERSPECTIVE AND ISSUES
Subtopics
ASC 835, Interest, contains three Subtopics:
- ASC 835-10, Overall, which merely points to other Topics with guidance on interest
- ASC 835-20, Capitalization of Interest ...
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