Description
What you will learn from the video lecture:
- Core Principle of Ind AS 23
- What is a qualifying asset
- What Borrowing Costs include
- How to apply Effective Interest Method
- Example illustrating zero-coupon bonds
- Ascertain effective rate of interest
- How to account for exchange differences arising from foreign exchange borrowings
- What comprises qualifying assets
- Scoped out assets
- Recognition
- Example demonstrating Borrowing Costs eligible for capitalisation
- How to calculate capitalisation rate with numerical example
- Weighted average borrowing
- Excess of carrying amount of qualifying asset – Application of Ind AS 36
- Time period of capitalisation
Additional features:
Session type – Detailed deliberation on Ind AS 23 with maximum use of practical examples and engaging illustrations
On-Demand Access – Enjoy flexibility of accessing e-lecture anytime, anywhere, at your own pace, fitting seamlessly into your busy schedule
Unlimited Views – There is no restriction to the number of views
Study material – You will receive a free comprehensive e-book on Ind AS 23 worth Rs. 49, presentation slides, and examples
Support – Clarification of queries is also offered via digital communication for 1 year from the date of purchase
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