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Formation of Cost and Management Accounting of Debt Financing in International Financial Reporting Standards and Russian Accounting Standards in Business Economics

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PDF: Author(s): Teplyakova A. S., Zavolochkina L. Yu.,
Number of journal: 3(10) Date: August 2009
Annotation:

The presentation deals with the questions of Formation of cost and management accounting of debt financing in International Financial Reporting Standards and Russian Accounting Standards.

Keywords:

debt funds; borrowing costs; capitalization

For citation: