3.8 يتم رسملة فوائد الاقتراض إذا تح

3.8 يتم رسملة فوائد الاقتراض إذا تحققت كافة الشروط التالي:  تكاليف الاقتراض ترتبط مباشرة بإنشاء الأصول المؤهلة.  تكاليف الاقتراض سينتج عنها منافع اقتصادية مستقبلية للشركة.  يمكن تحديد قيمة تكاليف الاقتراض المتعلقة بهذا الأصل.3.9 إذا لم يتحقق أي من الشروط المذكورة أعلاه فإنه يجب اعتبار تكاليف الاقتراض مصروفات عند حدوثها.3.10 يتم البدء برسملة الفوائد عندما تحدث، ويتم البدء بالصرف على الأصل الثابت وتكون النشاطات الضرورية لإعداده للاستخدام أو البيع تحت التنفيذ.3.11 يجب الاحتفاظ بسجل أصول آخر للعدد والأدوات (الأصول الصغيرة) والتي تقل تكلفتها على حد الرسملة ويتم مراجعتها من فترة إلى أخرى طبقا لسجل الأصول الخاص بها وذلك للحفاظ عليها من الهدر وسوء الاستخدام.

النتائج (الإنجليزية) 1:

3.8 The benefits are capitalized borrowing if all of the following conditions are true:
ü borrowing costs directly related to the establishment of qualifying assets.
 Borrowing costs will result in future economic benefits for the company.
 can determine the value of borrowing costs related to this asset.
3.9 If not any of the conditions mentioned above , it should be considered as the cost of borrowing expenses when they occur.
3.10 The start capitalizes benefits when they occur, start drainage and is hard on the asset and are activities necessary to prepare it for use or sale under execution.
3:11 must keep a record of the number of other assets and tools (small assets), which cost less than the limit of capitalization and are reviewed from time to time according to record its assets so as to keep them from waste , and abuse.

النتائج (الإنجليزية) 2:

3.8 Borrowing interest will be capitalized if all the following conditions are met:
Borrowing costs are directly related to the creation of eligible assets.
Borrowing costs will result in future economic benefits for the company.
The value of borrowing costs related to this asset can be determined.
3.9 If none of the above conditions are met, borrowing costs must be considered as expenses when they occur.
3.10 Interest capitalization begins when it occurs, the exchange is started on the fixed asset and the activities necessary to prepare it for use or sale are in effect.
3.11 Another asset register of number and instruments (small assets) that are less expensive on capital and reviewed from time to time according to their asset register must be maintained in order to maintain them from waste and misuse.

النتائج (الإنجليزية) 3:

3.8 capitalization of loan interest, if the following conditions are met:
• borrowing costs directly relate to the establishment of eligible assets.
• future economic benefits of the company from borrowing costs.
The value of borrowing costs can determine the asset in question.
3.9 if any of the above conditions are not met, the borrowing costs shall be deemed to have occurred.
3.10 at the beginning of interest, it begins to pay fixed assets and necessary activities for use or sale.
3.11 other asset records of many small assets and instruments with low capitalization should be maintained and based on their asset records to prevent their waste and review of non-performing assets. Use.