Online Course on AS 16 Borrowings Cost

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Welcome to this Online Course on AS 16 Borrowings Cost

In this course you will learn :

1.Introduction to AS 16 Borrowing Cost
2.Definition of Qualifying Asset
3.Exchange Difference on Foreign Currency Borrowings treated as Borrowing Cost
4.Case Study Exchange Difference on Foreign Currency Borrowings treated as Borrowi
5.Borrowing Cost Eligible for Capitalisation
6.Specific Borrowing Cost and General Borrowing Cost
7.Case study Capitalisation of Borrowing cost from general and specific borrowings
8.Case Study Treatment of interest
9.Case Study Borrowing cost to be capitalised
10.Commencement of Capitalisation of Borrowing CostCommencement of Capitalisation of Borrowing Cost
11.Suspension of Capitalisation of Borrowing Cost
12.Cessation of Capitalisation Cost
13.Disclosure in Financial Statements
14.Case Study - Treatment of Borrowing Cost on Investments