{"id":"https://openalex.org/W4226162116","doi":"https://doi.org/10.1145/3508072.3508137","title":"Problems with Accounting of Borrowing Costs Capitalized in Compliance with the IFRS and the Ways to Solve them","display_name":"Problems with Accounting of Borrowing Costs Capitalized in Compliance with the IFRS and the Ways to Solve them","publication_year":2021,"publication_date":"2021-12-15","ids":{"openalex":"https://openalex.org/W4226162116","doi":"https://doi.org/10.1145/3508072.3508137"},"language":"en","primary_location":{"id":"doi:10.1145/3508072.3508137","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3508072.3508137","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3508072.3508137","source":{"id":"https://openalex.org/S4363608372","display_name":"The 5th International Conference on Future Networks &amp; Distributed Systems","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 5th International Conference on Future Networks &amp; Distributed Systems","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://dl.acm.org/doi/pdf/10.1145/3508072.3508137","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056837426","display_name":"Abrorbek Kozimjonov","orcid":null},"institutions":[{"id":"https://openalex.org/I55383850","display_name":"Tashkent State University of Economics","ror":"https://ror.org/029t9db68","country_code":"UZ","type":"education","lineage":["https://openalex.org/I55383850"]}],"countries":["UZ"],"is_corresponding":true,"raw_author_name":"Abrorbek Kozimjonov","raw_affiliation_strings":["Tashkent State University of Economics, Uzbekistan"],"affiliations":[{"raw_affiliation_string":"Tashkent State University of Economics, Uzbekistan","institution_ids":["https://openalex.org/I55383850"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5056837426"],"corresponding_institution_ids":["https://openalex.org/I55383850"],"apc_list":null,"apc_paid":null,"fwci":1.6429,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.8875,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":94,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"366","last_page":"369"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12667","display_name":"Economic and Technological Developments in Russia","score":0.7483000159263611,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12667","display_name":"Economic and Technological Developments in Russia","score":0.7483000159263611,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.7383999824523926,"subfield":{"id":"https://openalex.org/subfields/1100","display_name":"General Agricultural and Biological Sciences"},"field":{"id":"https://openalex.org/fields/11","display_name":"Agricultural and Biological Sciences"},"domain":{"id":"https://openalex.org/domains/1","display_name":"Life Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.8055676221847534},{"id":"https://openalex.org/keywords/compliance","display_name":"Compliance (psychology)","score":0.7320197820663452},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"International Financial Reporting Standards","score":0.6988019943237305},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6587494611740112},{"id":"https://openalex.org/keywords/asset","display_name":"Asset (computer security)","score":0.6065050363540649},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"Financial accounting","score":0.47238659858703613},{"id":"https://openalex.org/keywords/accounting-standard","display_name":"Accounting standard","score":0.46673452854156494},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"Cost accounting","score":0.45864206552505493},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.4381258487701416},{"id":"https://openalex.org/keywords/reflection","display_name":"Reflection (computer programming)","score":0.43239760398864746},{"id":"https://openalex.org/keywords/mark-to-market-accounting","display_name":"Mark-to-market accounting","score":0.41224405169487},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.3666876554489136},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.18180376291275024},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.08918559551239014}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8055676221847534},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.7320197820663452},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6988019943237305},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6587494611740112},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.6065050363540649},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.47238659858703613},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.46673452854156494},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.45864206552505493},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4381258487701416},{"id":"https://openalex.org/C65682993","wikidata":"https://www.wikidata.org/wiki/Q1056451","display_name":"Reflection (computer programming)","level":2,"score":0.43239760398864746},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.41224405169487},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3666876554489136},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.18180376291275024},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.08918559551239014},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3508072.3508137","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3508072.3508137","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3508072.3508137","source":{"id":"https://openalex.org/S4363608372","display_name":"The 5th International Conference on Future Networks &amp; Distributed Systems","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 5th International Conference on Future Networks &amp; Distributed Systems","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.1145/3508072.3508137","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3508072.3508137","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3508072.3508137","source":{"id":"https://openalex.org/S4363608372","display_name":"The 5th International Conference on Future Networks &amp; Distributed Systems","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 5th International Conference on Future Networks &amp; Distributed Systems","raw_type":"proceedings-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.550000011920929,"display_name":"Decent work and economic growth"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4226162116.pdf","grobid_xml":"https://content.openalex.org/works/W4226162116.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W3788315"],"related_works":["https://openalex.org/W2388829535","https://openalex.org/W1985538018","https://openalex.org/W4388131367","https://openalex.org/W4251335877","https://openalex.org/W3126855636","https://openalex.org/W2561074851","https://openalex.org/W2144877679","https://openalex.org/W225469296","https://openalex.org/W2189559208","https://openalex.org/W4247963922"],"abstract_inverted_index":{"Preparing":[0],"the":[1,5,31,34,51,63,73],"data":[2],"that":[3],"meets":[4],"requirements":[6],"of":[7,33,67],"International":[8,47],"Financial":[9,48],"Reporting":[10,49],"Standards":[11],"is":[12,28],"considered":[13],"urgent":[14],"for":[15],"every":[16],"economic":[17],"entity":[18],"and":[19,36,62,65,70],"an":[20,60],"investor":[21],"seeking":[22],"opportunities":[23],"to":[24,30,40],"invest.":[25],"This":[26],"article":[27],"devoted":[29],"study":[32],"theoretical":[35],"practical":[37],"issues":[38],"related":[39],"borrowing":[41,55],"costs":[42,56],"capitalized":[43],"in":[44,53,72],"compliance":[45],"with":[46],"Standards,":[50],"cases":[52],"which":[54],"are":[57],"recognized":[58],"as":[59],"asset,":[61],"problems":[64],"solutions":[66],"their":[68],"accounting":[69],"reflection":[71],"reporting.":[74]},"counts_by_year":[{"year":2024,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
