Page 10 - PowerPoint Presentation
P. 10
BORROWING COSTS
Definitions
• According to IAS 23 any of the following, depending
on the circumstances, may be qualifying assets:
• inventories (excluding inventories that are manufactured
or produced in large quantities on a repetitive basis,
even if they take a substantial period of time to get
ready for use or sale and inventories that are
manufactured or otherwise produced over a short
period of time)
• manufacturing plants
• power generation facilities
• intangible assets
• investment properties (excluding investment properties
measured at fair value)
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