Can I read Capitalisation of Borrowing Costs Guide on EtoBox?

Capitalisation of Borrowing Costs Guide by tuan.usaids is a document available to read on EtoBox.

What is Capitalisation of Borrowing Costs Guide about?

The Statutory Board Financial Reporting Standard Guidance Note 8 provides guidelines for the capitalisation of borrowing costs for qualifying assets, effective from 1 January 2020. It includes illustrative examples for different scenarios, such as using single or multiple capitalisation rates and specific borrowings with varying interest rates. The guidance aims to standardise accounting and disclosure requirements for Statutory Boards in relation to borrowing costs.

Author

tuan.usaids

Language

EN