CA Final FR: Ind AS 23: Borrowing Costs | One Shot | FR Revision | CA Nitin Goel Sir (AIR 9)

Описание: CA Final FR: Ind AS 23: Borrowing Costs in a single shot with CA Nitin Goel Sir. Clear concepts, practical examples, exam-oriented tips & easy understanding for CA Final students. Perfect for last-minute revision and scoring in Financial Reporting

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Time Stamp:
0:00 Introduction & Borrowing Costs – Definition
1:41 Qualifying vs Non-Qualifying Assets
3:08 Capitalisation vs P&L Treatment
3:55 Commencement of Capitalisation (3 Conditions)
5:33 Eligible Borrowing Costs – Practical Overview
5:40 Specific Borrowings (Formula, Idle Funds)
10:16 General Borrowings (Capitalisation Rate / WACC)
13:38 Practical: Time-Weighted Capitalisation Rate
14:57 Combined Specific & General Borrowings
17:02 Case Study: Specific vs General Borrowings
32:15 Case Study: Cash vs Accrual Basis
34:57 Suspension of Capitalisation
37:25 Cessation of Capitalisation
38:05 Cessation – Construction in Parts
39:09 Comprehensive Case Study (Start–Suspend–Stop)
53:11 Foreign Currency Borrowings – Exchange Difference
55:54 Exchange Loss (Capitalisation Limit)
58:24 Exchange Gain Treatment
1:02:05 Multi-Year Exchange Difference Case
1:06:23 Group Companies (SFS vs CFS)
1:11:15 Discount on Bonds (EIR Method)
1:14:50 Summary & Key Takeaways

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