IAS 23Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 23This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts March 12, 2020 at 7:10 am #565143 SaimonParticipantTopics: 123Replies: 55☆☆A company that produce and sell fridge. Takes loan to buy raw material for fridge production.My question is :– Should i consider fridge as qualifying asset?? – and should i capitalize the interest cost in inventory??? March 12, 2020 at 10:32 am #565154 Stephen WidbergKeymasterTopics: 15Replies: 3319☆☆☆☆☆Only if it takes substantial period of time to build – more than a year – unlikelyWhisky takes years to mature – so, for whisky, yesAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In