edf40wrjww2CF_PaperMaster:Desc
THE AMERICAN UNIVERSITY IN CAIRO THE MANAGEMENT DEPARTMENT
Capitalization vs. Expensing: A Review of EAS
ACCT 405 Fall 2008
Contents
Introduction 2
Interest Costs 5
EAS 14 Borrowing Costs 5
SFAS 34 Capitalization of Interest Cost 7
Intangible Assets 9
EAS 23 Intangible Assets 9
Acquisition through separate purchase 10
Acquisition through business combinations 10
Subsequent expenditures to acquired R&D projects 10
Internally-generated goodwill 11
Internally-generated intangible assets 11
Measurement after recognition 12
Useful life 12
IAS 38 Intangible Assets 13
SFAS ...