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Listen "Chapter 8 IAS 23 Borrowing Costs"
Episode Synopsis
Chapter 8: Borrowing Costs (IAS 23)📄 Caption: Not all borrowing costs are expensed — some must be capitalised. This video shows you how and when.What you’ll learn:Definition of qualifying assetsCapitalisation periodGeneral vs specific borrowingsCommon exam pitfalls#IAS23 #BorrowingCosts #Capitalisation #ACCAFR #AccountingForAssets
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