Ind AS 23- Borrowing Cost.

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  • Опубліковано 4 гру 2024

КОМЕНТАРІ • 107

  • @onlinemoneyearning7999
    @onlinemoneyearning7999 2 роки тому +4

    U so cute ....so beautiful way to explain such difficult as

    • @caswatigupta
      @caswatigupta  2 роки тому

      Thanks a lot 😊 Please share with others to help and support us!

    • @onlinemoneyearning7999
      @onlinemoneyearning7999 2 роки тому +3

      @@caswatigupta Swati mam I am also a account professional I seen so many video about AS but ur way to explain in so easy way u just best trust me ...ur voice ur smile make this topic most easy ...plz try to include more examples and seprate video for quick summery of as ...no doubt u most beautiful most innocent by ur face too ...no word to praise u....

    • @caswatigupta
      @caswatigupta  2 роки тому

      Means a lot dear🤗😇
      Please write us a feedback on our app! It will be of great help 🙏

    • @cahemantpanchal1666
      @cahemantpanchal1666 Рік тому

      Can I have example for Exchange difference capitalization?

  • @CASHANKAR99
    @CASHANKAR99 2 роки тому +2

    revision purpose is amazing in short duration cover all the concept clearly .thank you madam

    • @caswatigupta
      @caswatigupta  2 роки тому

      Welcome Shankar😇
      For free live lectures and more: rb.gy/llkufl

  • @sudhirajayinnovativefarmin5099
    @sudhirajayinnovativefarmin5099 5 місяців тому +1

    Nice technique of explain Ind As in very simply way ... Thanks Swati ji

    • @caswatigupta
      @caswatigupta  4 місяці тому

      My pleasure 😊
      Download app for more content
      wa.me/+919096696807

  • @ashokrajput9664
    @ashokrajput9664 8 місяців тому +2

    Thank you ❤🎉

    • @caswatigupta
      @caswatigupta  7 місяців тому

      You’re welcome 😊
      Please download app for full content
      rb.gy/nulesb

  • @Contentpromotion
    @Contentpromotion Місяць тому +1

    Thanks For helping me in this Concept❤ CA ne Qualified Opinion diya tha iss case me

  • @sumitj8087
    @sumitj8087 Рік тому +1

    Madam your teaching method is very good thank you

  • @shubhampatidar5120
    @shubhampatidar5120 2 роки тому +1

    Too good and short notes for random revision

  • @surbhirawal9786
    @surbhirawal9786 Рік тому

    These standard are so helpul.

    • @caswatigupta
      @caswatigupta  Рік тому

      Thanku surbhi😊
      Download the app for full content ⤵️
      play.google.com/store/apps/details?id=co.stan.hsggo

  • @May-pn2tp
    @May-pn2tp 3 роки тому +2

    This channel is under rated.
    Its a very great initiative for precise explanation straight to the point keeping in mind that the duration.
    More power to you 😇

  • @amanshukla3967
    @amanshukla3967 2 роки тому +1

    Thank u for your initiate :-)

  • @aayushikejriwal5205
    @aayushikejriwal5205 2 роки тому +1

    Amazing explaination mam🤟👍

    • @caswatigupta
      @caswatigupta  2 роки тому

      Glad you liked it. keep watching. Download app from description box

  • @snehatare5382
    @snehatare5382 2 роки тому +1

    A very good explanation

  • @CAMohammadFareed
    @CAMohammadFareed 2 роки тому +1

    Thank you

    • @caswatigupta
      @caswatigupta  2 роки тому

      Thanks mohammad fareed
      Glad to hear this!
      Refer your friends 😊
      Download app: play.google.com/store/apps/details?id=co.stan.hsggo

  • @KavitabyRohitRathi
    @KavitabyRohitRathi 3 роки тому +1

    Swati you are doing a great job... Thank you for sharing the knowledge

  • @udaancomputerclass561
    @udaancomputerclass561 Рік тому

    Thank Mam to upscale Knowledge really good in teaching

  • @pragyaagrawal1999
    @pragyaagrawal1999 2 роки тому +1

    Hello Mam,
    I am in CA Final, and I am very thankful to you for recording such summarized video. It really helps to me for quick revision of IndAS 23.
    Now I can solve the entire questions of this IndAS.

    • @caswatigupta
      @caswatigupta  2 роки тому +1

      Welcome Pragya 🤗😇
      Happy to hear this 🥰

  • @sonugupta3025
    @sonugupta3025 2 роки тому +1

    Thanks a tonne mam..superb summary

  • @himanshinanwani3139
    @himanshinanwani3139 2 роки тому +1

    Thanks 🙏 for making these videos

  • @kartikjain6459
    @kartikjain6459 2 роки тому +1

    Superb revision 👌👌

    • @caswatigupta
      @caswatigupta  2 роки тому +1

      Thanks Kartik🤗
      Download app for more content: rb.gy/llkufl

  • @ranjanaarya7340
    @ranjanaarya7340 5 місяців тому +1

    Ma'am Ind as 33 bhi share kr dijiye

  • @divyagantasala268
    @divyagantasala268 13 днів тому +1

    tq mam

    • @caswatigupta
      @caswatigupta  12 днів тому

      Welcome Divya
      Download app for more content 👇
      play.google.com/store/apps/details?id=co.stan.hsggo&pli=1

  • @rishabhmittal123
    @rishabhmittal123 Рік тому

    Thanks ...It is really helpful

  • @clashroyale6432
    @clashroyale6432 2 роки тому +1

    Mam yesterday I have seen this video for interview.
    And in my interview he has asked 3 questions which u already covered in this video..and I cracked the interview..
    Thank you so much..

    • @caswatigupta
      @caswatigupta  2 роки тому

      Superb ❤️
      Congratulations 🎉🎉

  • @rinchenjasmine4913
    @rinchenjasmine4913 3 роки тому +1

    very detailed , thank you .

  • @mishtee5438
    @mishtee5438 2 роки тому +2

    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?

    • @caswatigupta
      @caswatigupta  2 роки тому +1

      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

    • @caswatigupta
      @caswatigupta  2 роки тому +1

      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

    • @caswatigupta
      @caswatigupta  2 роки тому +1

      For more doubts: download app from playstore rb.gy/nulesb

  • @_snap.out.loud_
    @_snap.out.loud_ 2 роки тому +1

    Your voice is too sweet 😻
    I'm a CA Final student... I start your lectures to listen your voice nd with no efforts my revision is also done at the same time 😁
    Thank you so much 💛

  • @gaganbajaj7534
    @gaganbajaj7534 2 роки тому +1

    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??

    • @caswatigupta
      @caswatigupta  2 роки тому

      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.

    • @caswatigupta
      @caswatigupta  2 роки тому

      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

    • @gaganbajaj7534
      @gaganbajaj7534 2 роки тому +1

      Ok, thank you so much ma'am
      You are doing great work and making things easy for us 😊

  • @kunikaagarwal9674
    @kunikaagarwal9674 2 роки тому +1

    Thankyou so much ma'am loved the way you teach!

    • @caswatigupta
      @caswatigupta  2 роки тому +1

      Thanks Kunika❤️

    • @kunikaagarwal9674
      @kunikaagarwal9674 2 роки тому +1

      @@caswatigupta ma'am can u make this kind of short rev video on ind as 115...I'll be obliged

    • @caswatigupta
      @caswatigupta  2 роки тому

      Check out:
      ua-cam.com/video/5dlBhSa7BfE/v-deo.html
      And description box

    • @kunikaagarwal9674
      @kunikaagarwal9674 2 роки тому +1

      @@caswatigupta Thanksss mam

    • @caswatigupta
      @caswatigupta  2 роки тому

      Welcome Kunika✨

  • @cricketkadiwana6122
    @cricketkadiwana6122 2 роки тому +1

    such a nice method to understand lectures thanks from pakistan

  • @vaishaligole1578
    @vaishaligole1578 2 роки тому +1

    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??

    • @caswatigupta
      @caswatigupta  2 роки тому

      Hi Vaishali !!! The expense is shown in PL directly.

  • @varadbang6365
    @varadbang6365 3 роки тому +1

    Thanks for this 😊
    Covered beautifully with 💯 conceptual clarity 🔥🔥

    • @caswatigupta
      @caswatigupta  3 роки тому

      Welcome Varad😇

    • @varadbang6365
      @varadbang6365 3 роки тому +1

      @@caswatigupta
      Can u pls record for 115 & 116 for last day revision in short..it would be really helpful ☺️

    • @caswatigupta
      @caswatigupta  3 роки тому +1

      Yes Varad
      Very soon, it is scheduled for this November month.

  • @kriti_kesharwani
    @kriti_kesharwani 3 роки тому +1

    Thnxs❤️

  • @tanuagarwal2109
    @tanuagarwal2109 2 роки тому +1

    Thank u maam

    • @caswatigupta
      @caswatigupta  2 роки тому +1

      Welcome Tanu😊
      Happy to know that you are interested in learning Ind AS. Team Stay Ahead is glad to have you.
      The PDF notes are now available on our Google Play store App.
      Check it out: hsggo.courses.store/165684?Dwhatsapp%26Dstudent-course-referral%26Dcourse-overview-app
      Also, more PDF notes are regularly added and updated in the course.
      Hoping that this serves your purpose!

  • @maruprachi1409
    @maruprachi1409 Рік тому +1

    Live lectures kab hoga

    • @caswatigupta
      @caswatigupta  Рік тому

      Hi Prachi
      Please download app to join live lectures: rb.gy/llkufl

  • @payalsahu9819
    @payalsahu9819 3 роки тому +1

    Thanks

  • @kirtisachdev4280
    @kirtisachdev4280 2 роки тому

    Asset acquired by deffered payment then interest paid is considered as borrowing cost?

    • @caswatigupta
      @caswatigupta  2 роки тому

      Yes, interest portion is treated as borrowing cost.
      Asset is recorded at cash price only

  • @snehapatil8868
    @snehapatil8868 Рік тому

    Is there IND AS 28 summary?

  • @anugrahaap1823
    @anugrahaap1823 8 місяців тому

    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 ?

    • @caswatigupta
      @caswatigupta  8 місяців тому +1

      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.

  • @Hindutvanamo
    @Hindutvanamo 3 роки тому +1

    Is there any paid/unpaid course available for ROC, audit, annual and other compliance related work of Companies, Partnership firm and cooperative housing society?

  • @CAsandeep22
    @CAsandeep22 2 роки тому +1

    You're so SWEET MA'AM, i mean your voice is so soothing 🌿🪔
    PS; I'm studying with due sincerely, not flirting.

    • @caswatigupta
      @caswatigupta  2 роки тому

      Superb Sandeep ✨
      All the best 👍

  • @manojdeb8513
    @manojdeb8513 Рік тому

    Last part Capitalisation of exchange difference.. couldn't be able to understand..

  • @sportsandpassion4353
    @sportsandpassion4353 2 роки тому

    Thanks preety

    • @caswatigupta
      @caswatigupta  2 роки тому

      Welcome 🤗
      For notes: rb.gy/xhncjt

  • @gauravmundra9294
    @gauravmundra9294 2 роки тому +1

    Very nicely covered👌
    For doubts any whatsapp group or telegram group....?

    • @caswatigupta
      @caswatigupta  2 роки тому

      To chat with CA Swati Gupta
      Download app: on-app.in/app/home?orgCode=hsggo&referrer=

  • @bankingaspirant1782
    @bankingaspirant1782 3 роки тому +1

    Nice

  • @aadeshchaudhari07
    @aadeshchaudhari07 2 роки тому +1

    Greate

  • @bnay3893
    @bnay3893 3 роки тому +1

    I want to become ca like you

    • @caswatigupta
      @caswatigupta  3 роки тому

      ❤️ thanks b nay
      means a lot 🙈

  • @assamtraders8438
    @assamtraders8438 2 роки тому +2

    I like you so are so cute 🥰

  • @sanashaikh0000
    @sanashaikh0000 2 роки тому +1

    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

    • @caswatigupta
      @caswatigupta  2 роки тому

      Hi Sana !

    • @caswatigupta
      @caswatigupta  2 роки тому

      Attend live class at 9 AM ( Monday to Saturday)
      Full Ind AS course with ICAI Q/A
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      rb.gy/llkufl

    • @caswatigupta
      @caswatigupta  2 роки тому

      Join my live session, will clear all your doubts. FREE trial live lectures available in the course.
      Join tomorrow at 9AM