Deloitte e-learning — IAS 23

Published on: 29 Jan, 2019

This Deloitte e-learning module provides training in the background, scope and principles under IAS 23 Borrowing Costs, and the application of this Standard.

Topics covered include the qualifying asset concept, the period over which borrowing costs can be capitalised, borrowing costs eligible for capitalisation, and the amount of borrowing costs capitalised.


The e-learning module can be accessed here.

e-learning Image

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.