Can I read IAS 23: Capitalisation of Borrowing Costs on EtoBox?

IAS 23: Capitalisation of Borrowing Costs by monib rahman is a document available to read on EtoBox.

What is IAS 23: Capitalisation of Borrowing Costs about?

This document discusses accounting for borrowing costs under IAS 23. It distinguishes between specific borrowings for a project and general borrowings, noting that for general borrowings the weighted average cost of borrowing is used to calculate borrowing costs eligible for capitalization. An illustration is provided for calculating the weighted average cost of general borrowings.

Author

monib rahman

Language

EN