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Section 3850 - Interest capitalized - disclosure considerations

Effective date:

January 1, 2011

Published by the AcSB:

December 2009


This Section deals with disclosure of the amount of interest capitalized. A number of enterprises have an accounting policy of capitalizing interest. This policy would be described in accordance with Section 1505 Disclosure of accounting policies. The additional disclosure of the amount of interest capitalized would assist investors, creditors and other users of financial statements to assess the impact of an enterprise's capitalization policy on its reported results.

History of Section 3850




December 2009

Part II of the CPA Canada Handbook issued

Effective for fiscal years beginning on or after January 1, 2011.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.