Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23

References

• Australian Accounting Standards Board. (2006). IAS 23 Comment letter. http://iasb.org/NR/rdonlyres/5B59B4A5-698B-4CA1-95CD-BFB401CFCA52/0/CL75.pdf Date of access: 6 Aug. 2008.
   Google Scholar
• Beatty, R. and Verrecchia, R. (1989). The effect of a mandated accounting change on the capitalization process. Contemporary Accounting Research, 2, 472–493, Spring.
   Google Scholar
• Bryan, S.H., Lilien, S. and Martin, D.R. (2010). The financial statement effects of capitalizing operating leases. CPA Journal, 80(8), 36–41, Aug.
   Google Scholar
• Cairns, D. (2009). Financial reporting international briefing. Accountancy Magazine, 64, Jan.
   Google Scholar
• CPA Australia. ([email protected]) 25 Aug. 2006. IAS 23 Comment letter. IAS 23 Comment letter. Email to: International Accounting Standards Board. ([email protected])
   Google Scholar
• Deloitte Touche Tohmatsu. (2007). IAS Plus. http://www.iasplus.com/iasplus/0704ias23.pdf. Date of access: 9 July 2008.
   Google Scholar
• Deloitte Touche Tohmatsu. (2008). IAS Plus. http://www.iasplus.com/standard/ias23.htm. Date of access: 9 July 2008.
   Google Scholar
• Dhaliwal, D.S. and Heninger, W.G. (1999). The investment opportunity set and capitalization versus expensing methods of accounting choice. Accounting & Finance, 39(2), 151–175, Jul.
   Google Scholar
• Ding, Y., Richard, J. and Stolowy, H. (2008). Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society, 33(7/8), 718–755, Oct.
   Google Scholar
• Durocher, S. (2008). Canadian evidence on the constructive capitalization of operating leases. Accounting Perspectives, 7(3), 227–256.
   Google Scholar
• Enslin, Z. (2008). Capitalisation of borrowing cost – murky waters ahead. Accountancy SA: 22–23, Mar.
   Google Scholar
• European Financial Reporting Advisory Group. (2007). Adoption of IAS 23 borrowing costs. Brussels. 7 p.
   Google Scholar
• Everingham, G.K. and Watson, A. (2006). Generally accepted accounting practice: A South-African viewpoint. 2nd ed. Cape Town: Juta. [various pagings]
   Google Scholar
• Fülbier, R.U., Hitz, J. and Sellhorn, T. (2009). Relevance of academic research and researchers’ role in the IASB’s financial reporting standard setting. Abacus, 45(4), 455–492, Dec.
   Google Scholar
• Giacotto, C. (1989). Compounding and discounting with stochastic interest rates. Journal of Business Finance and Accounting, 16(5), 745–769, Winter.
   Google Scholar
• Gjerde, Ø., Knivsflå, K. and Sættem, F. (2008). The value-relevence of adopting IFRS: evidence from 145 NGAAP restatements. Journal of International Accounting, Auditing & Taxation, 17(2):92–112, Dec.
   Google Scholar
• Grant Thornton International. (2006). IAS 23 Comment letter. http://iasb.org/NR/rdonlyres/4CFF458A-DA3A-4FB-A939-E5D695360396/0/CL84.pdf Date of access: 6 Aug. 2008.
   Google Scholar
• Henning, E. (2004). Finding your way in qualitative research. Pretoria: Van Schaik Publishers. 179 p.
   Google Scholar
• International Accounting Standards Board. (2007). Amendments to the requirements of IAS 23 Borrowing costs. London. 2 p.
   Google Scholar
• International Accounting Standards Board. (2010a). The conceptual framework for financial reporting. London: IFRS Foundation Publications Department. 66 p.
   Google Scholar
• International Accounting Standards Board. (2010b). IAS 23 Borrowing Costs. London: IFRS Foundation Publications Department. 1303 p.
   Google Scholar
• Kvaal, E. and Nobes, C. (2010). International differences in IFRS policy choice: a research note. Accounting and Business Research, 40(2), 173–187.
   Google Scholar
• Lantto, A. and Sahlström, P. (2009). Impact of International Financial Reporting Standard adoption on key financial ratios Accounting & Finance, 49, 341–361.
   Google Scholar
• Lubbe, I., Modack, G. and Watson, A. (2009). Accounting: GAAP Principles. 2nd ed. New York: Oxford University Press. 775 p.
   Google Scholar
• McClelland, I. ([email protected]) 14 Jun. 2006. IAS 23. E-mail to: Commentletters.
   Google Scholar
• Miller, W.F. and Becker, D.A. (2010). Why are accounting professors hesitant to implement IFRS. CPA Journal, 80(8), 63–67, Aug.
   Google Scholar
• O’Riordan, C. (2006). IAS 23 – IASB’s borrowing cost revisions get interesting as rates climb. Accountancy Ireland, 38(5), 22–23, Oct.
   Google Scholar
• Plumlee, M. and Yohn, T.L. (2010). An analysis of the underlying causes attributed to restatements. Accounting Horizons, 24(1), 41–64, Mar.
   Google Scholar
• Psaros, J. and Trotman, K.T. (2004). The impact of the type of accounting standards on preparers’ judgments. Abacus, 40(1), 6–93, Feb.
   Google Scholar
• Pricewaterhouse Coopers. (2006). IAS 23 Comment letter. http://iasb.org/NR/rdonlyres/COF6C191-AFE2-41BE-886E-BED4F670C96B/0/CL64.pdf Date of access: 6 Aug. 2008.
   Google Scholar
• Rodgers, T.J. (2002). When accountants attack profits: The GAAP accounting Exodus. http://www. cypress.com/?docID=15472. Date of access: 8 September 2010.
   Google Scholar
• Sappi. (2006). IAS 23 Comment letter. http://iasb.org/NR/rdonlyres/02118E98-4183-4834-A7F5-972FDC450B84/0/CL51.pdf Date of access: 6 Aug. 2008.
   Google Scholar
• Schmutte, J. and Duncan, J.R. (2009). Professional judgment: A model for accounting and auditing decisions. CPA Journal, 79(9):32–35, Sep.
   Google Scholar
• Sikka, P. (2007). There’s no accounting for accountants. http://www.guardian.co.uk/commentisfree/2007/aug/29/noaccountingforaccountants. Date of access: 8 September 2010.
   Google Scholar
• South African Institute of Chartered Accountants. (2006). IAS 23 Comment letter. http://iasb.org/NR/rdonlyres/ACF2E781-EC74-48CD-B756-9025ECD1F698/0/CL60.pdf Date of access: 6 Aug. 2008.
   Google Scholar
• Sowden-Service, C.L. (2009). Gripping GAAP. 11th ed. Durban: Lexisnexis Butterworths. 972 p.
   Google Scholar
• Stainbank, L., Oakes, D. and Razak, M. (2009). A student’s guide to international financial reporting. 5th ed. KwaZulu-Natal: S&O Publishing. 700 p.
   Google Scholar
• Stevenson Smith, G. and Von Bergen, C.W. (2009). The human side of IFRS. CPA Journal, 79(6), 59–61, Jun.
   Google Scholar
• Strother, J.F. (1975). The establishment of generally accepted accounting principles and generally accepted auditing standards. Vanderbilt Law Review, 28(1), 201–234, Jan.
   Google Scholar
• Vorster, Q., Koornhof, C., Oberholster, J.G.I., Koppeschaar, Z.R., Coetzee, S.A., Janse Van Rensburg, C., Binnekade, C.S., Hattingh. M. and Leith, K. (2009). Descriptive accounting: IFRS-focus. 14th ed. Durban: Lexisnexis. 1018 p.
   Google Scholar
• Wüstemann, J. and Wüstemann, S. (2010). Why consistency of accounting standards matters: A contribution to the rules-versus-principles debate in financial reporting. Abacus, 46(1), 1–27, Mar.
   Google Scholar