See also:
IFRS Disclosure Guide (DG) is the reference book comprising all items which should be disclosed according to International Financial Reporting Standards. IFRS DG is composed from IFRS taxonomy which is officially presented by International Accounting Standards Board (IASB). No registration required! View IFRS Disclosure Guide FREE!

US GAAP Disclosure List 2012

↑Content | Real Estate Operations

Deferred Finance Costs, Net


ItemTypePeriodBalanceDescription
Deferred Finance Costs, Gross$instantdebitFor an unclassified balance sheet, the amount as of the balance sheet date of capitalized costs associated with the issuance of debt instruments (for example, legal, accounting, underwriting, printing, and registration costs) that will be charged against earnings over the life of the debt instruments to which such costs pertain. Such amount is before the consideration of accumulated amortization.
Accumulated Amortization, Deferred Finance Costs$instantcreditFor an unclassified balance sheet, the accumulated amortization, as of the reporting date, representing the periodic charge to earnings of deferred costs which are associated with debt obligations existing as of the end of the period.
Deferred Finance Costs, Net, Total$instantdebitFor an unclassified balance sheet, the carrying amount (net of accumulated amortization) as of the balance sheet date of capitalized costs associated with the issuance of debt instruments (for example, legal, accounting, underwriting, printing, and registration costs) that will be charged against earnings over the life of the debt instruments to which such costs pertain.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: