Amount of borrowing costs capitalised

Learning objectives

• Prepare the disclosure of the amount of borrowing costs capitalised during the period.L2, L3
• Justify and defend in a professional file (L4) the treatment adopted for the "Disclosure of capitalised borrowing costs" concept, distinguishing the IFRS requirement, the case data, the teaching assumption and judgement.L4

Normative references

• IAS 23 §26Disclosures: the amount of borrowing costs capitalised during the period and the capitalisation rate used.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• What information does the standard require to be disclosed about capitalised borrowing costs?L2