Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 2 of 2 for “"Qualifying assets"”.
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
… mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful …
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Depreciation, incentives and capital expenditure: A study of New Zealand public companies with special reference to the efficacy of special depreciation and investment allowances
… between 1.7 and 4.5 per cent of the cost of the qualifying asset. In respect of the year ended 31 December 1971, 9.2 per cent of the participants in the questionnaire survey answered that special depreciation resulted in the acquisition of qualifying assets at an earlier time than would have been …