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Borrowing cost after construction is over

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Borrowing cost after construction is over

  • This topic has 3 replies, 2 voices, and was last updated 4 years ago by P2-D2.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 16, 2020 at 7:59 am #589072
    lucasf
    Participant
    • Topics: 6
    • Replies: 11
    • ☆

    In example 5, page 25, we capitalised 9 months out of 12 and charged 1 month as an expense. What happens to interests after the construction is completed? Are they charged as expense?

    October 17, 2020 at 8:01 am #589429
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7142
    • ☆☆☆☆☆

    Hi,

    Yes, any borrowing costs incurred after the completion of construction will be expensed through profit or loss.

    Thanks

    October 20, 2020 at 9:22 am #590712
    lucasf
    Participant
    • Topics: 6
    • Replies: 11
    • ☆

    Thank you!

    October 23, 2020 at 8:37 pm #592978
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7142
    • ☆☆☆☆☆

    You’re welcome!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Borrowing cost after construction is over’ is closed to new replies.

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