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P2 - New topics
> IAS 23 Borrowing Costs > Flashcards
IAS 23 Borrowing Costs Flashcards
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1
Q
Treatment (1)
A
Capitalise directly attributable borrowing cost during construction of qualifying NCA
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P2 - New topics
(14 decks)
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 16 Property, Plant and Equipment
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 38 Intangible assets
IFRS 2 Share-based Payment
IFRS 10/11 Consolidated FS and Joint arrangements
IAS 40 Investment Property