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IAS # 23 ‘Borrowing Cost’
Topics

  1. Examinable syllabus study guide
  2. Overview

  1. Required criteria for capitalising borrowing costs
  2. Components of capitalised borrowing costs
  3. Qualifying V.S non- qualifying asset
  4. Calculating borrowing costs eligible for capitalisation

  1. When capitalisation of borrowing costs starts?

  1. When capitalisation of borrowing costs suspended or ends?

  1. Accounting treatment

  1. Disclosure requirements under IAS # 23

  1. General review
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