Скачать или смотреть IAS 23 Borrowing Costs – Commencement, Suspension & Cessation of Capitalisation | Sir Taha Popatia

In this lecture, Sir Taha Popatia explains the rules of commencement, suspension, and cessation of capitalisation of borrowing costs under IAS 23 – Borrowing Costs. These principles guide when to start, pause, and stop adding borrowing costs to the cost of a qualifying asset.

📘 Key learning from this lecture:

Commencement of capitalisation – the conditions that must be met before borrowing costs can begin to be capitalised.
Suspension of capitalisation – situations when capitalisation should be temporarily stopped (e.g., extended delays in construction).
Cessation of capitalisation – when to stop capitalising borrowing costs once the qualifying asset is ready for use or sale.
Practical examples to demonstrate how these rules are applied in real-life scenarios.
Exam-oriented discussion on common mistakes students should avoid.

This lecture provides students with a clear understanding of how IAS 23 ensures accuracy and consistency in reporting borrowing costs. Mastering these concepts is crucial for both ICAP exam preparation and practical application in accounting.

🎓 Sir Taha Popatia is known for his ability to simplify complex IFRS standards and explain them in a way that builds strong conceptual clarity while keeping an exam-focused approach.

📌 Stay tuned for the continuation of this series on IAS 23 – Borrowing Costs, along with other important standards in CAF 1 – Financial Accounting & Reporting.

#CAF1 #FinancialAccounting #Reporting #IAS23 #BorrowingCosts #Capitalisation #Commencement #Suspension #Cessation #TahaPopatia #ICAP #FAR #AccountingStandards