Home Introduction Video Demo Subscription Fees News Feedback FAQs Our Graduates
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
  • 1
Back To Standards List Show all questions
© 2024 All Rights Reserved ifrs secrets