CERTYNEX IFRS ACADEMY

The internal controller rereads the file of Orsay, which finances a power station with a specific borrowing. Which of the following sentences is incorrect?

"The costs eligible for capitalisation start from the actual costs of the borrowing for the period."

"Income from the temporary investment of unspent funds is deducted from the costs eligible for capitalisation."

"Income from the temporary investment of unspent funds is added to the costs eligible for capitalisation."

"An average rate of general borrowings does not replace the actual costs of a specific borrowing."