Page 186 - F1 Integrated Workbook STUDENT 2018
P. 186

Chapter 11




               1.3 Disclosure

               IAS 23 Borrowing Costs, requires the following disclosure requirements:

                    The borrowing costs capitalised in the period.

                    The capitalisation rate used.

               IAS 23 states borrowing costs must be capitalised as part of the cost of the asset
               provided the asset is a qualifying asset.



































































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