Borrowing Costs (as revised in 2007
6 Borrowing costs may include
it incurs borrowing costs; and
6 Borrowing costs may include
Borrowing costs eligible for capitalisation
30 This Standard supersedes IAS 23 Borrowing Costs revised in 1993.
The amount of borrowing costs that an entity capitalises during a period shall not exceed the amount of borrowing costs it incurred during that period.
Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds.
2 An entity shall apply this Standard in accounting for borrowing costs.
the amount of borrowing costs capitalised during the period; and
17 An entity shall begin capitalising borrowing costs as part of the cost of a qualifying asset on the commencement date.
20 An entity shall suspend capitalisation of borrowing costs during extended periods in which it suspends active development of a qualifying asset.
However, borrowing costs incurred while land acquired for building purposes is held without any associated development activity do not qualify for capitalisation.
1 Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset.
As a result, the determination of the amount of borrowing costs that are directly attributable to the acquisition of a qualifying asset is difficult and the exercise of judgement is required.
A first-time adopter may apply the transitional provisions set out in paragraphs 27 and 28 of IAS 23 Borrowing Costs, as revised in 2007.
9 Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are included in the cost of that asset.
shall not restate the borrowing cost component that was capitalised under previous GAAP and that was included in the carrying amount of assets at that date
However, an entity does not normally suspend capitalising borrowing costs during a period when it carries out substantial technical and administrative work.
In this case borrowing costs attributable to the arrangement shall be capitalised during the construction phase of the arrangement in accordance with that Standard.
8 An entity shall capitalise borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset as part of the cost of that asset.
For example, borrowing costs incurred while land is under development are capitalised during the period in which activities related to the development are being undertaken.
21 An entity may incur borrowing costs during an extended period in which it suspends the activities necessary to prepare an asset for its intended use or sale.
An entity also does not suspend capitalising borrowing costs when a temporary delay is a necessary part of the process of getting an asset ready for its intended use or sale.
The difference between this amount and the total payments is recognised as interest expense over the period of credit unless it is capitalised in accordance with IAS 23 Borrowing Costs.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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