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IAS # 23 ‘Borrowing Cost’

Comprehensive coverage of IAS # 23 ‘Borrowing Cost’ with detailed explanations and practical examples

Topics

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Introduction
  1. 1. Examinable syllabus study guide
  2. 2. Overview
Capitalisation of borrowing costs
  1. 1. Required criteria for capitalising borrowing costs
  2. 2. Components of capitalised borrowing costs
  3. 3. Qualifying V.S non- qualifying asset
  4. 4. Calculating borrowing costs eligible for capitalisation
Triggering point of borrowing costs capitalisation
  1. 1. When capitalisation of borrowing costs starts?
Suspension and cessation of capitalisation
  1. 1. When capitalisation of borrowing costs suspended or ends?
Capitalised costs of the qualifying asset in excess of recoverable amount
  1. 1. Accounting treatment
Disclosures
  1. 1. Disclosure requirements under IAS # 23
General review
  1. 1. General review

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