Self constructed assets and audit for non Current assets

See IAS 23 Capitalisation of interest on the acquisition or construction of a non-current asset should commence when expenditures are being incurred, borrowing costs are being incurred and activities that are necessary to prepare the asset for its intended use or sale are in progress [IAS 23.17-18] Capitalisation should cease when substantially all of the activities necessary to prepare the asset for its intended use or sale are complete.