Borrowing Costs
21 questions from 3 subjects
21
Questions
3
Subjects
Related Standards:
AS 13 (Revised)AS 16AS 5Ind ASInd AS 103Ind AS 109Ind AS 16Ind AS 23Ind AS 32Ind AS 36Ind AS-16Ind AS-23
Key Subtopics:
Accounting for Borrowing costsAccounting for upfront feesAmortisationAmortizationCalculation of average interest rateCalculation of borrowing costs based on cash flows or accrual basisCapitalisation of Borrowing CostsCapitalisation of borrowing costsCapitalization of Borrowing CostsCapitalization of Costs
Difficulty Distribution
Easy: 0
Medium: 19
Hard: 2
By Subject
Financial Reporting (CA Final)
14 medium
2 hard
Accounting (CA Inter)
4 medium
Advanced Auditing (CA Final)
1 medium
Financial Reporting
16 questions Q. 4(a) (6 marks)
2025 September
medium practical
Q. 14
2024 May Rtp
medium practical
Q. 3(b) (8 marks)
2023 May
hard practical
Q. 1(b) (5 marks)
2022 May
medium theory
Q. 3(b) (7 marks)
2022 May
medium theory
Q. Case Study 2, MCQ 9-12 (8 marks)
2024 Nov
medium MCQ
Q. 18
2022 Nov Rtp
hard practical
Q. 1(b)(i)
2016 November Mtp
medium practical
Q. 1(b)(ii)
2016 November Mtp
medium practical
Q. 1(b)(iii)
2016 November Mtp
medium practical
Q. 1(b)(iv)
2016 November Mtp
medium practical
Q. 1(b)(v)
2016 November Mtp
medium practical
Q. 14
2024 May
medium practical
Q. 2(a) (10 marks)
2025 May
medium practical
Q. 6
2023 May Rtp
medium practical
Q. 7
2022 May Rtp
medium practical