IAS 23 Borrowing Costs – Capitalisation, Part 2
This blog post explores practical issues and solutions related to IAS 23, focusing on the capitalization of borrowing costs, including the treatment of equity costs, provisions, investment income, hedging, and foreign exchange differences. It provides detailed guidance on handling specific borrowing scenarios and calculating capitalized borrowing costs under IAS 23.
IAS 23 Borrowing Costs – Capitalisation, Part 1
This blog post explains the core principles of IAS 23 Borrowing Costs, detailing how to capitalize borrowing costs for qualifying assets, with an illustrative example of calculating and capitalizing interest expenses during the construction of office buildings.