Скачать или смотреть CAF 1 – | IAS 23 Borrowing Costs – Introduction, Definition & Qualifying Asset | Sir Taha Popatia

In this lecture, Sir Taha Popatia begins the detailed study of IAS 23 – Borrowing Costs, focusing on the introduction, definition of borrowing costs, and the concept of qualifying assets. This standard plays a crucial role in ensuring fair presentation of financial statements under ICAP/IFRS guidelines.

📘 Key learning from this lecture:

Introduction to IAS 23 – Borrowing Costs and its objective.
The definition of borrowing costs as per IFRS.
Explanation of qualifying assets and why they are important.
When borrowing costs are eligible for capitalization and when they should be expensed.
Conceptual clarity through examples and exam-focused discussion.

This lecture is designed to give students a solid foundation before moving into advanced applications of IAS 23. With clear explanations, students will understand not only the theory but also the practical impact of borrowing costs on financial reporting.

🎓 Sir Taha Popatia is one of the most experienced teachers for CAF students, known for simplifying complex standards, focusing on key exam areas, and helping students achieve excellent results in ICAP exams.

📌 Stay tuned for upcoming lectures on IAS 23 – Borrowing Costs, where we will further explore capitalization rules, disclosure requirements, and practical scenarios.

#CAF1 #FinancialAccounting #Reporting #IAS23 #BorrowingCosts #QualifyingAsset #TahaPopatia #ICAP #FAR #AccountingStandards