ACCA FR IAS 23 BORROWING COSTS | Detailed Revision with Practical Examples
Автор: CA Mitesh Pawar | FinEdu Saarthi
Загружено: 2026-01-19
Просмотров: 69
Описание:
In this video, we cover IAS 23 – Borrowing Costs in a simple, clear, and exam-oriented manner for ACCA FR.
Topics covered in this IAS 23 revision:
What is borrowing cost?
Meaning of qualifying asset
When borrowing costs are capitalised vs expensed
Mandatory capitalisation under IAS 23
Acquisition vs construction assets
Suspension of capitalisation
When capitalisation is not suspended
Notional interest treatment
Inventory as qualifying asset
Common exam mistakes & MCQ traps
IAS 23
IAS 23 borrowing costs
Borrowing cost capitalisation
IAS 23 revision
IAS 23 ACCA
ACCA FR IAS 23
ACCA SBR IAS 23
Qualifying asset IAS 23
Suspension of capitalisation IAS 23
Notional interest IAS 23
Inventory qualifying asset IAS 23
Borrowing costs explained
IAS 23 in simple English
IAS 23 exam preparation
IAS 23 MCQs
ACCA Financial Reporting
ACCA SBR revision
Повторяем попытку...
Доступные форматы для скачивания:
Скачать видео
-
Информация по загрузке:
