IND AS 23 (ENGLISH) BORROWING COSTS | FR SHIELD REVISION MAY / NOV 23
Автор: Bhavik Chokshi
Загружено: 2023-03-23
Просмотров: 36152
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Watch the complete playlist here for more revision videos:
FR: • FR REVISION LECTURES FOR JAN 26 & ONWARDS
AFM: • AFM REVISION LECTURES JAN 26 & ONWARDS
Inter: • INTER REVISION VIDEOS JAN 26 & ONWARDS
00:00:00 Introduction
00:00:18 Accounting
00:02:36 Scope: Exclusions
00:04:07 Borrowing Cost
00:11:38 Timing for Capitalization
00:13:54 Capitalization of Borrowing Cost
00:23:22 Expenditure Incurred for Qualifying Asset
00:26:06 Borrowing Cost in CFS
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