Specific borrowing inclusion file
Five assets: qualifying or not, interest expensed or included
≈ 50 minWorkpapers
Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(1)
Foundation
L2Intermediate(1)
Intermediate Specific borrowing inclusion file
Specific borrowing: actual costs, investment income on temporary investment and eligible amount
≈ 50 min
L3Advanced(2)
Advanced General borrowings capitalisation rate file
General borrowings: weighted expenditure, capitalisation rate and cap
≈ 60 minAdvanced Capitalisation timeline file: start, suspension and end
Construction site: start, extended interruption, temporary delays and end of inclusion
≈ 60 min
L4Expert(9)
Expert File of an asset financed by a specific borrowing and an asset grant
Grant as deferred income
Asset financed by a specific borrowing and an asset grant: cost, depreciation, profit or loss and financial statements · Situation 1 of 3
≈ 70 minExpert File of an asset financed by a specific borrowing and an asset grant
Grant deducted from cost
Asset financed by a specific borrowing and an asset grant: cost, depreciation, profit or loss and financial statements · Situation 2 of 3
≈ 70 minExpert File of an asset financed by a specific borrowing and an asset grant
Comparison of the two presentations
Asset financed by a specific borrowing and an asset grant: cost, depreciation, profit or loss and financial statements · Situation 3 of 3
≈ 70 minExpert Specific borrowing inclusion file
File of a capitalised project: capitalisation of borrowing costs, suspension, placing in service and interaction with an asset grant
≈ 50 minExpert General borrowings capitalisation rate file
File of a capitalised project: capitalisation of borrowing costs, suspension, placing in service and interaction with an asset grant
≈ 60 minExpert Capitalisation timeline file: start, suspension and end
File of a capitalised project: capitalisation of borrowing costs, suspension, placing in service and interaction with an asset grant
≈ 60 minExpert File of an asset financed by a specific borrowing and an asset grant
Kiln — grant as deferred income
File of a capitalised project: capitalisation of borrowing costs, suspension, placing in service and interaction with an asset grant · Situation 1 of 3
≈ 70 minExpert File of an asset financed by a specific borrowing and an asset grant
Kiln — grant deducted from cost
File of a capitalised project: capitalisation of borrowing costs, suspension, placing in service and interaction with an asset grant · Situation 2 of 3
≈ 70 minExpert File of an asset financed by a specific borrowing and an asset grant
Kiln — comparison of the presentations
File of a capitalised project: capitalisation of borrowing costs, suspension, placing in service and interaction with an asset grant · Situation 3 of 3
≈ 70 min