IAS 23 Summary - IAS 23 Borrowing Costs || Financial Reporting Lectures (IFRS Summary Videos)

[@MSLBusinessSchool]

Chapters/Timestamps:
0:00​​ - Channel Intro
0:14​​ - Brief Overview & History of IAS 23
1:09​​ - Objective & Scope of IAS 23
2:36 - Accounting Treatment (Recognition)
4:57 - Measurement Principles (Borrowing Costs)
7:08 - Specific IAS 23 Measurement Rules (Commencement, Suspension and Cessation of Capitalisation)
10:05 - Construction Completed in Stages

[@fikoreus1917]

Very great explanation. I love that you covered the different items outside the scope of this standard. And equally impressed that you covered the whole standard in a short video. Keep the standards coming

[@MSLBusinessSchool]

Thanks for the feedback, Fiko. And definitely, a lot more standards coming. Be on the lookout for these

[@Jamestown5667]

Great content 👍

[@FananceAndAccountingSimplified]

Well articulated

[@emmanueloheneagyemang6052]

Thanks very much for this channel, pls is there a channel for corporate reporting?

[@gershomngosa6203]

Great