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BORROWING COSTS
1
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Learning Objectives
At the completion of studying this
chapter, you will be able to:
Standards
Borrowing Costs
IAS 23
IAS 16
Investment Property
IAS 40
Inventories
Intangible Assets
IAS 2
IAS 38
QUALIFYING ASSETS
ELEMENTS OF BORROWING
COSTS
CASE STUDY-I
Borrowing Costs..ctd
COMMENCEMENT OF
CAPITALIZATION
SUSPENSION OF
CAPITALIZATION
10
CESSATION OF CAPITALIZATION
11
Similarities
12
CASE STUDY-II
13
Case Study
Case Studyctd
Case Studyctd
16
Solution
17
Significant Differences
Item of
Difference
Measurem
ent
of
borrowing
costs
US GAAP
IFRS
Questions?
19