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Nie video sir!
According to IAS 23, borrowing costs are capitalized if they meet the criteria for qualifying assets. If a company incurs borrowing costs over 10 years but completes the assets in 5 years, IAS 23 provides guidance in such cases.
Nie video sir!
According to IAS 23, borrowing costs are capitalized if they meet the criteria for qualifying assets. If a company incurs borrowing costs over 10 years but completes the assets in 5 years, IAS 23 provides guidance in such cases.