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IAS 23: capitalise into the cost of the asset or expense
Chapter 1 · The principle: capitalise or expense · 16 exercises
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Target a chapterThe exercises of a single chapter.
- 01The principle: capitalise or expense16 exercises
- 02Scope and exemption8 exercises
- 03Qualifying asset and borrowing costs: the definitions15 exercises
- 04The components of borrowing costs12 exercises
- 05Specific borrowings17 exercises
- 06General borrowings and the cap21 exercises
- 07Commencement of capitalisation and eligible expenditure15 exercises
- 08Suspension of capitalisation12 exercises
- 09Cessation of capitalisation11 exercises
- 10Disclosures8 exercises
- 11Transition and effective dates7 exercises
- 12Boundaries with other standards17 exercises
Target a conceptThe exercises of a single concept.
- Principle of the standardFragile4 exercises
- Capitalise or expenseFragile9 exercises
- Conditions for capitalisationFragile2 exercises
- Directly attributable costsFragile4 exercises
- Scope of the standardFragile5 exercises
- Scope exemption (para. 4)Fragile4 exercises
- The qualifying assetFragile8 exercises
- Borrowing costsFragile3 exercises
- Examples of qualifying assetsFragile6 exercises
- Interest and lease liabilitiesFragile10 exercises
- Exchange differences regarded as interestFragile4 exercises
- Actual costs of the specific borrowingFragile12 exercises
- Temporary investment incomeFragile8 exercises
- Complements on specific borrowingsFragile8 exercises
- The capitalisation rateFragile13 exercises
- Specific borrowing outstanding after completionFragile4 exercises
- Group borrowingsFragile3 exercises
- The cap at costs incurredFragile5 exercises
- The three elements of commencementFragile9 exercises
- Eligible expenditureFragile5 exercises
- Land awaiting with no activityFragile3 exercises
- Extended interruption of active developmentFragile8 exercises
- No suspension: technical work and inherent delaysFragile7 exercises
- Substantial completionFragile9 exercises
- Asset completed in partsFragile3 exercises
- Amount of borrowing costs capitalisedFragile5 exercises
- Capitalisation rate usedFragile5 exercises
- Original provisions (2007)Fragile3 exercises
- Annual Improvements 2015-2017Fragile5 exercises
- Interaction with IAS 36 and IAS 2: recoverable amountFragile4 exercises
- Interaction with IAS 16Fragile4 exercises
- Interaction with IAS 2Fragile2 exercises
- Interaction with IAS 38Fragile2 exercises
- Interaction with IAS 20: asset grantsFragile6 exercises
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