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IFRS Notes

12304


Capitalisation of borrowing costs


 Two types of funds
(1) funds borrowed specifically to acquire qualifying assets
(2) other funds borrowed for general purposes

For funds in (1),
actual borrowing costs are eligible for capitalisation

For funds in (2), but used to acquire qualifying assets,
weighted average of other borrowing costs
is used as capitalisation rate


(3) cannot exceed (4)
(3) total amount of borrowing costs caplitalised
(4) total amount of borrowing costs
 

   
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