Page 5 - PowerPoint Presentation
P. 5

BORROWING COSTS



            Outcomes









            • Define borrowing costs and identify qualifying assets.


            • Determine when capitalisation of borrowing costs


                should commence, be suspended or should cease.



            • Determine the amount of borrowing costs that should

                be capitalised.



            • Identify the taxation implications with regard to

                capitalised borrowing costs.



            • Presentation and disclosure of borrowing costs in the


                financial statements.






                                                                                                                                       5
   1   2   3   4   5   6   7   8   9   10