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IND AS 23 (ENGLISH) BORROWING COSTS | FR SHIELD REVISION MAY / NOV 23
Notes & Updates on Telegram Channel: https://t.me/bhavikFRSFM
(CA BHAVIK CHOKSHI Final FR/SFM
Lectures & Books: https://www.benchmarxacademy.com/shop/
00:00:00 Introduction
00:00:18 Accounting
00:02:36 Scope: Exclusions
00:04:07 Borrowing Cost
00:11:38 Timing for Capitalization
00:13:54 Capitalization of Borrowing Cost
00:23:22 Expenditure Incurred for Qualifying Asset
00:26:06 Borrowing Cost in CFS
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