Can I read IND AS 23: Borrowing Costs Overview on EtoBox?

IND AS 23: Borrowing Costs Overview by Deepak Asopa is a document available to read on EtoBox.

What is IND AS 23: Borrowing Costs Overview about?

The document outlines the key aspects of IND AS 23 and IAS 23 regarding Borrowing Costs, emphasizing that these costs should be capitalized as part of the cost of qualifying assets. It details the conditions for capitalization, the types of borrowing costs that can be included, and the necessary disclosures required by entities. Additionally, it highlights the differences between AS 16 and IND AS 23 in terms of relaxation and disclosure requirements.

Author

Deepak Asopa

Language

EN