Borrowing Costs

by Pwc Auditor Training Claim Listing

This course will help you understand borrowing costs, identification of qualifying assets, when to start capitalisation, and what the period of capitalisation is.

$88

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img Duration

1.5 Hours

Course Details

This course will help you understand borrowing costs, identification of qualifying assets, when to start capitalisation, and what the period of capitalisation is.

We use practical examples to help you to understand that borrowing costs which are directly attributable to the acquisition, construction or production of a qualifying asset form part of the assets if certain criteria are met.

 

Learning Outcomes:

  • identify qualifying assets
  • define borrowing costs eligible for capitalisation
  • define appropriate period of capitalisation
  • understand and apply recognition principles of borrowing costs
  • calculate amount to capitalise

 

Qualifications:

You will receive a Certificate of Completion upon successful completion of the course. This course is eligible to claim professional development points from CPA and CA ANZ.

  • Brisbane Branch

    480 Queen Street QLD. 4000, Brisbane
  • Sydney Branch

    One International Towers Sydney Watermans Quay Barangaroo , Sydney

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