Скачать с ютуб IAS 23 | Borrowing Cost | Interest Capitalization | International Accounting IFRS course в хорошем качестве

IAS 23 | Borrowing Cost | Interest Capitalization | International Accounting IFRS course

✅For more visit: www.farhatlectures.com #CPAEXAM #ACCA #accountingstudent IAS 23 Borrowing Costs requires that borrowing costs directly attributable to the acquisition, construction or production of a 'qualifying asset' (one that necessarily takes a substantial period of time to get ready for its intended use or sale) are included in the cost of the asset. Other borrowing costs are recognised as an expense. My website: https://farhatlectures.com/ Facebook page:   / accountinglectures   LinkedIn: https://goo.gl/Pp2ter Twitter:   / farhatlectures   Email Contact: [email protected]