Chapter 8 IAS 23 Borrowing Costs

Keeping Up with ACCA (by the Accountant's Perspective) by Accountant's Perspective

14:10
Episode notes

Chapter 8: Borrowing Costs (IAS 23)

📄 Caption: Not all borrowing costs are expensed — some must be capitalised. This video shows you how and when.

What you’ll learn:

  • Definition of qualifying assets
  • Capitalisation period
  • General vs specific borrowings
  • Common exam pitfalls

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