Borrowing Costs

17 questions from 2 subjects

Questions

Subjects

Related Standards:

AS 5Ind ASInd AS 103Ind AS 109Ind AS 16Ind AS 23Ind AS 32Ind AS 36Ind AS-16Ind AS-23

Key Subtopics:

Accounting for upfront feesAmortisationCalculation of average interest rateCalculation of borrowing costs based on cash flows or accrual basisCapitalisation of Borrowing CostsCapitalisation of borrowing costsCapitalization of Borrowing CostsCapitalization of CostsCapitalization of borrowing costsClassification of Loan

Difficulty Distribution

Financial Reporting

Advanced Auditing