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Capitalisation of Interest

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Capitalisation of Interest. / Peasnell, Ken.
In: British Accounting Review, Vol. 25, No. 1, 03.1993, p. 17-42.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Peasnell, K 1993, 'Capitalisation of Interest', British Accounting Review, vol. 25, no. 1, pp. 17-42. https://doi.org/10.1006/bare.1993.1004

APA

Peasnell, K. (1993). Capitalisation of Interest. British Accounting Review, 25(1), 17-42. https://doi.org/10.1006/bare.1993.1004

Vancouver

Peasnell K. Capitalisation of Interest. British Accounting Review. 1993 Mar;25(1):17-42. doi: 10.1006/bare.1993.1004

Author

Peasnell, Ken. / Capitalisation of Interest. In: British Accounting Review. 1993 ; Vol. 25, No. 1. pp. 17-42.

Bibtex

@article{5c328309e35242a0af8449330cb0dcc5,
title = "Capitalisation of Interest",
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.",
author = "Ken Peasnell",
year = "1993",
month = mar,
doi = "10.1006/bare.1993.1004",
language = "English",
volume = "25",
pages = "17--42",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press Inc.",
number = "1",

}

RIS

TY - JOUR

T1 - Capitalisation of Interest

AU - Peasnell, Ken

PY - 1993/3

Y1 - 1993/3

N2 - 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.

AB - 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.

U2 - 10.1006/bare.1993.1004

DO - 10.1006/bare.1993.1004

M3 - Journal article

VL - 25

SP - 17

EP - 42

JO - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 1

ER -