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JudgmentExpertVariant — group VG.IAS23.000004Published

Question · Extended interruption of active development

Aurore is building a solar park. Active development is interrupted for 5 months following a dispute with a supplier, while the project's specific loan continues to run. Management hesitates over continuing to capitalise borrowing costs. In a few sentences, justify the treatment of borrowing costs during this interruption.

Your answer

Judgment question: compare your answer with the criteria and the model explanation.

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