ACCA FR/SBR - IAS 23 Borrowing Costs

This video covers explanation of IAS 23 Borrowing Costs and helpful for students who are doing FR/SBR.
- Definition
- Recognition
- Commencement of capitalisation
- Cessation of capitalisation
- Specific and General borrowings
- Disclosures
- Example

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Видео ACCA FR/SBR - IAS 23 Borrowing Costs канала Sumit ACCA Toolbox