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IAS 23

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 23

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by AvatarStephen Widberg.
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  • May 16, 2020 at 6:18 am #570991
    Avatarsamitstha1234
    Participant
    • Topics: 5
    • Replies: 4
    • ☆

    hello sir,
    i want to know if the commitment fee which was incurred in respect of specific loan to be capitalized in full if the specific loan was taken earlier that the date when the capitalization criteria was met??

    May 16, 2020 at 1:23 pm #571034
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    You would capitalise whatever figure is going through the P&L once the loan has been received.

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