Скачать или смотреть CAF 1 – | IAS 23 Borrowing Costs – Recognition (Para 8) | Lecture by Sir Taha Popatia

In this lecture, Sir Taha Popatia explains IAS 23 – Borrowing Costs (Recognition: Para 8), one of the most crucial parts of the standard. This section highlights when borrowing costs should be capitalized and when they should be recognized as an expense.

📘 Key learning from this lecture:

Detailed study of Para 8 of IAS 23.
Conditions under which borrowing costs are directly attributable to the acquisition, construction, or production of a qualifying asset.
Understanding the criteria for capitalization of borrowing costs.
When borrowing costs must be recognized immediately in profit or loss.
Practical illustrations to build conceptual clarity.

This lecture helps students understand the application of IAS 23 in real scenarios, making it easier to approach exam questions related to borrowing costs.

🎓 Sir Taha Popatia is known for simplifying complex standards and explaining them in a clear, exam-focused way, ensuring CAF students are fully prepared for ICAP exams.

📌 Stay connected for the next lectures on IAS 23 – Borrowing Costs, where we will continue exploring capitalization, commencement, suspension, and cessation of borrowing cost recognition.

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