Ind AS 23- Borrowing Cost.
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- Опубліковано 9 гру 2024
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Can I have example for Exchange difference capitalization?
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Hello ma'am.
I'm a CA and also preparing for Dip - IFRS exam. I've 4 doubts.
1. Any borrowing cost for disqualifying asser which are charged to p/l will not be considered as borrowing cost? Or it just the treatment of the cost?
2. Pl give an example of non qualifying asset?
3. If controlled suspension period costs are not considered as borrowing cost and will be capitalized then what will be treatment? Is it charged to p/l?
4. Differential exchange rate you mean by forex?
Hi Mishtee
1. If not related to qualifying asset, then not considered as borrowing cost.
2. Any asset that is readily available or takes very less time in becoming ready for use. Eg- inventory produced in a short span of time
Answer 3.
If suspension is beyond control - then continue to capitalise the borrowing cost
If suspension is within control - Do not capitalise borrowing cost pertaining to that suspended period.
Ans 4. Yes forex
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Welcome Baaniya
Ma'am what is the treatment of income which is earned by investing general borrowing, should we net off borrowing cost or have to show both of them separately??
Hi Gagan
As per my understanding
Income from general borrowing investment should be charged as revenue in P/L
And Income from specific borrowing investment should be deducted and shown as net.
Funds Borrowed Specifically. Amount of Borrowing Cost eligible for Capitalization =Actual interest plus related expenses Incurred less Investment Income from Excess idle Borrowings. Funds Borrowed Generally. Amount of Borrowing cost eligible for Capitalization =Amount of Qualifying Asset × Weighted Average Capitalization Rate Weighted Average Capitalization Rate=Total borrowing Cost/Total average outstanding ×100
Ok, thank you so much ma'am
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Hii, m new to account ..i have one query.. suspension agar within. Control he then wo time ka interest expense capitalised nahi karenge then where we show that interest expense??
Hi Vaishali !!! The expense is shown in PL directly.
Thanks
Welcome Payal😇
If management has set the substantial period of time to be 14 months and the asset is ready for use on the 12 th month .., is it still a qualifying asset ?
No, then in this case the asset will be held as Non Qualifying asset.
this is because IFRS has not given the definition of "substantial period" in terms of any specific duration.
So we have to consider the time line prescribed by the management for ascertaining whether it is a qualifying asset or not.
Asset acquired by deffered payment then interest paid is considered as borrowing cost?
Yes, interest portion is treated as borrowing cost.
Asset is recorded at cash price only
Is there IND AS 28 summary?
Last part Capitalisation of exchange difference.. couldn't be able to understand..
Is there any paid/unpaid course available for ROC, audit, annual and other compliance related work of Companies, Partnership firm and cooperative housing society?
No
Thanks preety
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Greate
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Nice
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plz don't go too much fast .....
still mhh doubt is how will we understand d question ......
bcz muzhe smzh nhi rha ki actually Q. me puchha kya h...borrowing cost k hr sums me kuch na kuch higher level ka puchhte h ...
plz give ur reply
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