Deloitte e-learning — IAS 23
Published on:
29 Jan 2019
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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.
