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IAS23 Borrowing Costs

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS23 Borrowing Costs

Viewing 2 posts - 1 through 2 (of 2 total)
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  • April 15, 2019 at 9:01 am #512709
    winnielai119
    Participant
    • Topics: 9
    • Replies: 7
    • ☆

    Dear Tutor,

    I studied with Kaplan Ch.5 for IAS 23 Borrowing Costs (Pg.98), the Solution showed the total borrowing costs to be capitalized with 8 months; may I know why not 4 months (Apr to Jul)??

    Thanks,

    Winnie

    April 16, 2019 at 8:55 pm #513162
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7228
    • ☆☆☆☆☆

    Hi,

    We only capitalise when the criteria have been met, so presumably from April to July we are not meeting the criteria.

    Thanks

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