Public Sector Accounting Lectures IPSAS 5 Borrowing Cost 1 | ICAG | Nhyira Premium

Public Sector Accounting Lectures IPSAS 5 Borrowing Cost 1 | ICAG | Nhyira Premium
In this lecture video, Nhyira Premium explains the accounting principles of recognition, measurement and disclosure of Borrowing Costs ( that is : Interest expenses and other costs incurred in arrangement of borrowed funds)
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[@emmanuelmachingura4244]

Thanks man this is a good presentation

[@rchisango]

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[@deesoller7077]

Hi Sir, may I ask if there is a general borrowing cost instead and there’s a suspension of construction, will I still use the weighted effective interest rate in recording the non-capitalizable borrowing cost, or will I use their own rates in proportion to the period construction was suspended? thank you and hope to hear from you!

[@NhyiraPremium]

If the loan is from more than a single source, borrowing cost is computed using the weighted average rate.

[@deesoller7077]

@@NhyiraPremium ok sir, so that means i will still use that rate for the interest expense that will be recognized directly in profit or loss during a hault of construction?