The SBR exam tests Borrowing costs in a very subtle way, possibly by mixing other standards such as IAS 16 PP&E, IAS 2 Inventories, IAS 40 Investment properties in the actual exam. Students are required not only to know that borrowing costs equal to interest expenses, but also require students to know exactly about the accounting treatment when there is temporary investment income, weighted average rate to be used, and more importantly, discuss about when to start capitalising the interest and when to stop and pause. We use the handout approach in this video by simplying this standard in very easy and digestable way.
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Негізгі бет ACCA Strategic Business Reporting SBR IAS 23 Borrowing Costs Quick Summary
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