IAS 23: Borrowing CostForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › IAS 23: Borrowing CostThis topic has 2 replies, 2 voices, and was last updated 6 years ago by MikeLittle.Viewing 3 posts - 1 through 3 (of 3 total)AuthorPosts January 31, 2018 at 9:22 pm #434310 jawad97MemberTopics: 4Replies: 1☆Hi sir, I have a question regarding IAS 23, if company is using specific and general term loans, then how weighted average is taken? February 1, 2018 at 5:31 am #434348 MikeLittleKeymasterTopics: 27Replies: 23200☆☆☆☆☆I have never considered this situation but common sense would suggest that 100% of the borrowing cost of the specific loan should be capitalised + the weighted proportion of the borrowing costs of the general borrowingsDoes that make sense to you? It does to me! February 3, 2018 at 8:09 am #434857 MikeLittleKeymasterTopics: 27Replies: 23200☆☆☆☆☆2 days and no response so I’m closing the threadAuthorPostsViewing 3 posts - 1 through 3 (of 3 total)The topic ‘IAS 23: Borrowing Cost’ is closed to new replies.