Скачать или смотреть CAF 1 – | IAS 23 Borrowing Costs – Eligible for Capitalisation | Lecture by Sir Taha Popatia

In this lecture, Sir Taha Popatia explains the concept of Borrowing Costs eligible for capitalisation as per IAS 23. This is one of the most critical areas of the standard, directly impacting how financial statements are prepared and presented.

📘 Key learning from this lecture:

Criteria for capitalisation of borrowing costs under IAS 23.
Which borrowing costs can be included in the cost of a qualifying asset.
Conditions that must be satisfied before capitalisation can begin.
Examples of qualifying vs. non-qualifying costs.
Practical exam-oriented explanation to avoid common mistakes.

By the end of this lecture, students will clearly understand how borrowing costs should be treated when they are directly attributable to the acquisition, construction, or production of qualifying assets. This knowledge is essential not just for passing exams but also for applying accounting standards in real-world scenarios.

🎓 Sir Taha Popatia, with his clear and structured teaching style, ensures that students gain strong conceptual clarity and develop the ability to apply IAS 23 confidently in exam questions.

📌 Keep following this series to cover IAS 23 – Borrowing Costs in detail, including commencement, suspension, and cessation of capitalisation.

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