IAS 23 | Borrowing Cost | Interest Capitalization | International Accounting IFRS course

Описание к видео IAS 23 | Borrowing Cost | Interest Capitalization | International Accounting IFRS course

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IAS 23 Borrowing Costs requires that borrowing costs directly attributable to the acquisition, construction or production of a 'qualifying asset' (one that necessarily takes a substantial period of time to get ready for its intended use or sale) are included in the cost of the asset. Other borrowing costs are recognised as an expense.

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