a. What is the main provision of accounting for capitalization of interest, and what are its objectives?

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a. What is the main provision of accounting for capitalization of interest, and what are its objectives?
b. How is interest to be computed, and how is the interest rate to be ascertained?
c. What restrictions to capitalization are imposed in practice and when does the capitalization period begin?

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Financial Statement Analysis

ISBN: 978-0078110962

11th edition

Authors: K. R. Subramanyam, John Wild

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