K
Em đang đọc phần capitalised interest, nhờ các bác giải thích dùm 2 khúc khắc này cái:
1. tại sao "Amortisation of interest capitalised should be deducted from depreciation"
2. tại sao đáp án câu hỏi này lại là A?
Question:
For companies in an expansion phase, capitalisation of interest may result in a gain in earnings over an extended period because:
A. The amount of interest amortisation will not catch up with the amount of interest capitalised in the current period.
B. The average projected expenditures for the period exceed specific borrowings.
C. the cost of financing project debt debt exceeds the cost of equity financing.
D. earnings are greater under capitalisation than under the expense method over the life of qualifying asset.
Many thanks.
1. tại sao "Amortisation of interest capitalised should be deducted from depreciation"
2. tại sao đáp án câu hỏi này lại là A?
Question:
For companies in an expansion phase, capitalisation of interest may result in a gain in earnings over an extended period because:
A. The amount of interest amortisation will not catch up with the amount of interest capitalised in the current period.
B. The average projected expenditures for the period exceed specific borrowings.
C. the cost of financing project debt debt exceeds the cost of equity financing.
D. earnings are greater under capitalisation than under the expense method over the life of qualifying asset.
Many thanks.