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RCCAAcc7b
https://newn.cam.ac.uk/wp-content/uploads/2015/09/NCAccounts200607.pdf13 Nov 2007: Finance costs which are directly attributable to the construction of buildings are capitalised as part of the cost of those assets. ... Buildings under construction are valued at cost, based on the value of architects’ certificates and other direct -
RCCAAcc6
https://newn.cam.ac.uk/wp-content/uploads/2015/09/NCAccounts200506.pdf8 Jan 2007: Finance costs which are directly attributable to the construction of buildings are capitalised as part of the cost of those assets. ... Buildings under construction are valued at cost, based on the value of architects’ certificates and other direct
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