Ind AS 23

Objective and Scope – Ind AS 23
Objective and Scope – Ind AS 23 Objective Ind AS 23 “Borrowing Costs” prescribes the accounting treatment of borrowing costs (which are interest and other costs that an entity incurs...
Read More
Recognition – Ind AS 23
Recognition as per Ind AS 23 An entity shall capitalize borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset as part of the...
Read More
Suspension of capitalization – Ind AS 23
Suspension of capitalization – Ind AS 23 An entity shall suspend capitalization of borrowing costs during extended periods in which it suspends active development of a qualifying assetAn entity may...
Read More
Scroll to Top