IAS23 Borrowing CostsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS23 Borrowing CostsThis topic has 1 reply, 2 voices, and was last updated 5 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts April 15, 2019 at 9:01 am #512709 winnielai119ParticipantTopics: 9Replies: 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-D2KeymasterTopics: 4Replies: 7079☆☆☆☆☆Hi,We only capitalise when the criteria have been met, so presumably from April to July we are not meeting the criteria.ThanksAuthorPostsViewing 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