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December 17, 2020 | 7:48 pm
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THE Securities and Exchange Commission (SEC) has granted property firms more time to implement an accounting standard governing the treatment of borrowing costs, citing the need to provide relief to the industry during the financial crisis.
In a memorandum circular on its website, the SEC said the extension applies to accounting treatments raised by the Philippine Interpretation Committee and the International Financial Reporting Standards Interpretations Committee concerning Over Time Transfer of Constructed Goods.
The accounting treatment of Over Time Transfer of Constructed Goods is governed by International Accounting Standard (IAS) 23 – Borrowing Costs. IAS 23 lays down how to account for borrowing costs directly incurred in building “qualifying assets” those that take a substantial amount of time to build. ....

Angelicay Yang , Exchange Commission , International Accounting Standard , Philippine Interpretation Committee , International Financial Reporting Standards Interpretations Committee , Over Time Transfer , Constructed Goods , பரிமாற்றம் தரகு , சர்வதேச கணக்குவைப்பு முறை தரநிலை , பிலிப்பைன் விளக்கம் குழு , சர்வதேச நிதி புகாரளித்தல் தரநிலைகள் விளக்கங்கள் குழு , ஓவர் நேரம் பரிமாற்றம் , கட்டப்பட்டது பொருட்கள் ,