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Chapter 8: IAS 23 Borrowing Costs - Coggle Diagram
Chapter 8: IAS 23 Borrowing Costs
Interest Costs
Expense
Capitalise
Qualifying Assets
Non-qualifying (routine inventories)
Examples (e.g., plants, properties)
Definition
Lease liabilities
Exchange differences
Interest
Preference dividends
Scope
Applies to qualifying assets
Excludes fair value assets
Arguments
For Capitalism
Against Capitalism
Eligible Costs
Specific Borrowings
General Borrowings (weighted avg rate)
Recognition & Disclosure
Expense others
Disclose amount + rate
Capitalise eligible costs
Capitalisation Timing
Cease
Suspend
Start