M11: HKAS 23 - Borrowing Costs (HKICPA)

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In this video we'll be briefly summarizing the main highlights of HKAS23 which is about Borrowing Costs. This is only for quick revision, details can be referred from the accounting standard.
Hope this helps!

@5:34 - In the exam the reason for suspension shall be studied, if any. Not all reasons will qualify for a suspension of borrowing costs. More details can be found in the accounting standard.

Access to HKAS 23: https://www.hkicpa.org.hk/ebook/HKSA_...

Thank you.