IAS 23Chapter 12Lesson 1
At the boundaries: IAS 16, IAS 2, IAS 36, IAS 38 and IAS 20
Step 1 of 7Learning objectives
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How capitalised borrowing costs end up in the cost of property, plant and equipment and inventories, in the value test and with asset grants.
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Learning objectives
- Include capitalised borrowing costs in the cost of an asset or a qualifying inventory.
- Recognise the effect of the value test on an asset whose cost includes interest.
- Analyse the effect of an asset grant on eligible expenditure, cost and depreciation.