AS 16 - Borrowing Cost / CA INTER / AS REVISION / AS / RAHULMALKAN / ACCOUNTS
AS 13 - Borrowing Cost
Borrowing cost from Qualifying Asset should be capitalised.
Borrowing cost includes
1. Interest and commitment charges
2. Ancillary cost
3. Amortization of discount and Premium on redemption
4. Finance charge as per Finance lease
5. Exchange difference to the extent it is considered as an adjustment to borrowing cost.
Qualifying Asset is an asset that takes substantial period of time to be ready for its intended use.
Borrowings are of 2 types
1. General Borrowings
2. Specific Borrowings
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accounting policy for borrowing cost and amount of borrowing cost to be disclosed - disclosures for AS 16 borrowing costs . thanks for a crisp revision
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