IAS 23 Borrowing costs

Borrowing costs – Q&A IAS 23

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Topics hide Q&A Borrowing costs General scope and definitions Borrowing costs eligible for capitalisation Q&A Borrowing costs Q&A Borrowing costs is a questions and answers lesson type of narrative following the captions of this rather simple IFRS Standard. General scope and definitions Borrowing costs eligible for capitalisation Foreign exchange differences Cessation of capitalisation Interaction IAS … Read more

Capitalisation of expenditure – 1 Complete answer

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Topics hide Capitalisation of expenditure Capital expenditure (including equipment repairs and maintenance) Initial recognition of indirect costs Subsequent recognition of indirect costs Recording lease contracts – Right-of-Use Assets Subsequent Measurement of the Right-of-Use Asset Capitalisation of borrowing costs Capitalisation of cloud computing costs Accounting for a cloud computing arrangement that does not include an intangible … Read more