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Fremdkapitalkosten als Bestandteil der Anschaffungs-oder Herstellungskosten

Regelungslücken in IAS 23

Fast facts

  • Internal authorship

    Prof. Dr. Karin Breidenbach

  • Publishment

    • 2025

  • Journal

    PiR - Internationale Rechnungslegung (7-8)

  • Organizational unit

    Business Studies

  • Subjects

    • Business administration

  • Publication format

    Journal article (Article)

Quote

Breidenbach, K., 2025. Borrowing costs as a component of acquisition or production costs. PiR - International Accounting, (7-8), pp.215-220.

Notes and references

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