IAS 23Borrowing Costs

Contents

1 · Not startedThe principle: capitalise or expense0 / 1 lesson
- 1IAS 23: capitalise into the cost of the asset or expenseNot started
2 · Not startedScope and exemption0 / 1 lesson
- 1IAS 23: scope and exemptionNot started
3 · Not startedQualifying asset and borrowing costs: the definitions0 / 1 lesson
- 1The qualifying asset and borrowing costs: the definitionsNot started
4 · Not startedThe components of borrowing costs0 / 1 lesson
- 1The components of borrowing costsNot started
5 · Not startedSpecific borrowings0 / 1 lesson
- 1The specific borrowing: actual costs and temporary investment incomeNot started
6 · Not startedGeneral borrowings and the cap0 / 1 lesson
- 1General borrowings: capitalisation rate and capNot started
7 · Not startedCommencement of capitalisation and eligible expenditure0 / 1 lesson
- 1Commencement of capitalisation and eligible expenditureNot started
8 · Not startedSuspension of capitalisation0 / 1 lesson
- 1Suspension of capitalisationNot started
9 · Not startedCessation of capitalisation0 / 1 lesson
- 1The end of capitalisation: substantial completionNot started
10 · Not startedDisclosures0 / 1 lesson
- 1Disclosures on borrowing costsNot started
11 · Not startedTransition and effective dates0 / 1 lesson
- 1Transition and effective dateNot started
12 · Not startedBoundaries with other standards0 / 1 lesson
- 1At the boundaries: IAS 16, IAS 2, IAS 36, IAS 38 and IAS 20Not started

Course

12 chapters · 12 lessons · about 5 h 30 min

01The principle: capitalise or expenseNot started1 lesson0/1
- Not startedIAS 23: capitalise into the cost of the asset or expenseLesson30 min16 exercises
Practise this chapter
02Scope and exemptionNot started1 lesson0/1
- Not startedIAS 23: scope and exemptionLesson15 min8 exercises
Practise this chapter
- Chapter training · 8 exercises
- Chapter case studyFive assets: qualifying or not, interest expensed or included · foundation
03Qualifying asset and borrowing costs: the definitionsNot started1 lesson0/1
- Not startedThe qualifying asset and borrowing costs: the definitionsLesson30 min15 exercises
Practise this chapter
04The components of borrowing costsNot started1 lesson0/1
- Not startedThe components of borrowing costsLesson20 min12 exercises
Practise this chapter
- Chapter training · 12 exercises
- Chapter 4 mini-case · advanced
05Specific borrowingsNot started1 lesson0/1
- Not startedThe specific borrowing: actual costs and temporary investment incomeLesson35 min17 exercises
Practise this chapter
- Chapter training · 17 exercises
- Chapter case studySpecific borrowing: actual costs, investment income on temporary investment and eligible amount · intermediate
06General borrowings and the capNot started1 lesson0/1
- Not startedGeneral borrowings: capitalisation rate and capLesson40 min21 exercises
Practise this chapter
- Chapter training · 21 exercises
- Chapter case studyGeneral borrowings: weighted expenditure, capitalisation rate and cap · advanced
07Commencement of capitalisation and eligible expenditureNot started1 lesson0/1
- Not startedCommencement of capitalisation and eligible expenditureLesson35 min15 exercises
Practise this chapter
08Suspension of capitalisationNot started1 lesson0/1
- Not startedSuspension of capitalisationLesson30 min12 exercises
Practise this chapter
09Cessation of capitalisationNot started1 lesson0/1
- Not startedThe end of capitalisation: substantial completionLesson30 min11 exercises
Practise this chapter
10DisclosuresNot started1 lesson0/1
- Not startedDisclosures on borrowing costsLesson15 min8 exercises
Practise this chapter
- Chapter training · 8 exercises
- Chapter case studyGeneral borrowings: weighted expenditure, capitalisation rate and cap · advanced
11Transition and effective datesNot started1 lesson0/1
- Not startedTransition and effective dateLesson10 min7 exercises
Practise this chapter
- Chapter training · 7 exercises
- Chapter 11 mini-case · advanced
12Boundaries with other standardsNot started1 lesson0/1
- Not startedAt the boundaries: IAS 16, IAS 2, IAS 36, IAS 38 and IAS 20Lesson40 min17 exercises
Practise this chapter
- Chapter training · 17 exercises
- Chapter 12 mini-case · expert level

CERTYNEX IFRS ACADEMY

Course

Contents — IAS 23 — Borrowing Costs