This blog post explains how to treat borrowing costs during construction, using a simple example.
Premium Membership Required
You must be a Premium member to access this content.
Already a member? Log in here
IAS 23 Borrowing Costs – Capitalisation, Part 1
Related Posts
Subsequent Events Review Skill
Skill that turns post-year-end minutes, contracts, and correspondence into a full IAS 10 subsequent events review, classified, considered for materiality, and drafted as disclosure notes.
Covenant Review Skill
Skill that turns any loan agreement into a structured covenant review, complete with clause references you can verify.
IFRS 18: what changes for your company and where AI can help
IFRS 18 arrives in 2027, reshaping income statement presentation, disclosures and reporting processes. This guide explains the four changes, where implementation effort lies, and where AI may help in practice.
Cookie Consent
We use cookies to improve your experience on our site. By using our site, you consent to cookies.
This website uses cookies
Websites store cookies to enhance functionality and personalise your experience. You can manage your preferences, but blocking some cookies may impact site performance and services.
Essential cookies enable basic functions and are necessary for the proper function of the website.
Name
Description
Duration
Cookie Preferences
This cookie is used to store the user's cookie consent preferences.
30 days
Stripe is a payment processing platform that enables businesses to accept online payments securely and efficiently.
Service URL: stripe.com (opens in a new window)
Name
Description
Duration
__stripe_mid
Fraud prevention and detection
1 year
__stripe_sid
Fraud prevention and detection
30 minutes
m
Set by payment provider stripe.com to process payments
10 years
Statistics cookies collect information anonymously. This information helps us understand how visitors use our website.
Google Analytics is a powerful tool that tracks and analyzes website traffic for informed marketing decisions.
Service URL: policies.google.com (opens in a new window)
Name
Description
Duration
_gac_
Contains information related to marketing campaigns of the user. These are shared with Google AdWords / Google Ads when the Google Ads and Google Analytics accounts are linked together.
90 days
__utma
ID used to identify users and sessions
2 years after last activity
__utmt
Used to monitor number of Google Analytics server requests
10 minutes
__utmb
Used to distinguish new sessions and visits. This cookie is set when the GA.js javascript library is loaded and there is no existing __utmb cookie. The cookie is updated every time data is sent to the Google Analytics server.
30 minutes after last activity
__utmc
Used only with old Urchin versions of Google Analytics and not with GA.js. Was used to distinguish between new sessions and visits at the end of a session.
End of session (browser)
__utmz
Contains information about the traffic source or campaign that directed user to the website. The cookie is set when the GA.js javascript is loaded and updated when data is sent to the Google Anaytics server
6 months after last activity
__utmv
Contains custom information set by the web developer via the _setCustomVar method in Google Analytics. This cookie is updated every time new data is sent to the Google Analytics server.
2 years after last activity
__utmx
Used to determine whether a user is included in an A / B or Multivariate test.
18 months
_ga
ID used to identify users
2 years
_gali
Used by Google Analytics to determine which links on a page are being clicked
30 seconds
_ga_
ID used to identify users
2 years
_gid
ID used to identify users for 24 hours after last activity
24 hours
_gat
Used to monitor number of Google Analytics server requests when using Google Tag Manager
1 minute
You can find more information in our Cookie Policy.