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Section 3220: Capitalization of Interest Costs
[U.S. GAAP Codification Topic]
835 Interest
835-10 Overall
835-20 Capitalization of interest
835-30 Imputation of interest
[U.S. GAAP before the Codification]
SFAS 34, October 1979, Capitalization of Interest Cost
SFAS 42, November 1980, Determining Materiality for Capitalization of Interest Cost, an amendment of FASB Statement No. 34
SFAS 58, April 1982, Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method, an amendment of FASB Statement No. 34
SFAS 62, June 1982, Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants, an amendment of FASB Statement No. 34
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