IAS23 - Borrowing costs
ID:CVBCO
Video Overview
IAS23 requires that all borrowing costs be capitalised. This means that all borrowing costs are debited or added to the asset being made. The borrowing costs is the interest that is incurred on the borrowed money less any interest earned by temporarily investing any borrowed money that is not, at present, being used. In this tutorial we will discuss IAS23 - Borrowing costs.
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