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

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