Question

Помогите, пожалуйста, с английским ! When may the companies which are developing assets bring them back on balance sheet? Какой будет ответ на вопрос ?

Answer 1

Используй переводчик переведи вопрос а потом составь ответи его тоже переведи.

Answer 2

The companies may bring the assets back on the balance sheet when they have completed the development phase and the assets are ready to be used or put into operation. This is typically done when the assets meet the criteria for capitalization under the applicable accounting standards.

In accounting, during the development phase of certain assets, companies often treat the costs as expenses rather than capitalizing them on the balance sheet. Once the development is completed, and the assets are considered ready for their intended use, the company can capitalize them by including them on the balance sheet as part of their fixed assets.

It's important to note that the specific criteria for capitalization may vary depending on the accounting standards used (e.g., International Financial Reporting Standards - IFRS or Generally Accepted Accounting Principles - GAAP). Additionally, companies should comply with the relevant accounting rules and guidelines in their jurisdiction.