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Borrowing Cost : that are directly Related to the acquisition, construction or production of a qualifying asset( which it take a period of time to be ready for its intended use or sale ) should be capitalised .
Borrowing costs1 that are directly attributable to the acquisition, construction or production of a qualifying asset2 form part of the cost of that asset and, therefore, should be capitalised. Other borrowing costs are recognised as an expense. [IAS23.8]
1 Borrowing cost may include: [IAS23.6] interest expense calculated by the effective interest method under IAS39, finance charges in respect of finance leases recognised in accordance with IAS17 Leases, and exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs.
2 A qualifying asset is an asset that takes a substantial period of time to get ready for its intended use or sale. [IAS23.5] That could be property, plant, and equipment and investment property during the construction period, intangible assets during the development period, or "made-to-order" inventories. [IAS23.6]