ABSTRACT: The topic covered in this article concerns the alleged need to establish direct relationships between specific loans and indivi- dual investments, in order to capitalize borrowing costs. The new version of the document OIC 23 on construction contracts exceeds the above problems, but it raises other possible interpretation doubts.
KEYWORDS: construction contracts, borrowing costs, national accounting standards
Capodaglio, G., Dangarska, V. (2015). Le rimanenze di lavori in corso su ordinazione, RIREA, n.1, pp. 105-109.
