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IAS 23Borrowing Costs

IAS 23Chapter 9Lesson 1

The end of capitalisation: substantial completion

Step 1 of 7Learning objectives

Go deeper+1 deeper insight · +1 point of attention

Capitalisation ceases when substantially all the activities necessary to prepare the asset are complete; the accumulated cost then moves to the asset in service.

30 minNot started

Learning objectives

  • Determine the date capitalisation ceases.
  • Transfer the accumulated cost to the asset in service.
  • Analyse the case of an asset completed in parts.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IAS 23 — Borrowing Costs

  1. 1 · Not startedThe principle: capitalise or expense0 / 1 lesson
  2. 2 · Not startedScope and exemption0 / 1 lesson
  3. 3 · Not startedQualifying asset and borrowing costs: the definitions0 / 1 lesson
  4. 4 · Not startedThe components of borrowing costs0 / 1 lesson
  5. 5 · Not startedSpecific borrowings0 / 1 lesson
  6. 6 · Not startedGeneral borrowings and the cap0 / 1 lesson
  7. 7 · Not startedCommencement of capitalisation and eligible expenditure0 / 1 lesson
  8. 8 · Not startedSuspension of capitalisation0 / 1 lesson
  9. 9 · Not startedCessation of capitalisation0 / 1 lesson
  10. 10 · Not startedDisclosures0 / 1 lesson
  11. 11 · Not startedTransition and effective dates0 / 1 lesson
  12. 12 · Not startedBoundaries with other standards0 / 1 lesson