When shall the capitalization of borrowing costs in line with IAS 23 be suspended?

Question

When there are temporary delays in project schedule.
When active development is interrupted for any extended period.
When any of the other3 situations happens.
During the periods when substantial technical or administrative

Mohamed Azmy · Answer

According to IAS 23 capitalization of borrowing cost should be susbended When active development is interrupted for any extended period

Capitalisation should be suspended during periods in which active development is interruptedCapitalisation should be suspended during periods in which active development is interrupt

ASAD MEHMOOD · Answer

IAS Borrowing Costs states that "Capitalization of borrowing cost should be suspend during the period in which active development is interrupted. [IAS.]". Therefore, option2. is the correct.

Wilfredo Quito · Answer

I Agree with answers by Mohamed-mohamed-azmy-gwely

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When shall the capitalization of borrowing costs in line with IAS 23 be suspended?

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