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What is IAS 23 Borrowing Costs Explained about?

Capitalisation should continue during these periods. Borrowing Costs Eligible for Capitalisation – Cessation of Capitalisation • Capitalisation of borrowing costs should cease when substantially all the activities necessary to prepare the qualifying asset for its intended use or sale are complete. • For example, capitalisation ceases when the construction of a building is completed and it is ready for its intended use. • For inventories, capitalisation ceases when substantially all the activi

Author

Kelvin Leong

Language

EN