IND AS 23 Test Your Knowledge Question || CA Final Exam Sep 2025 Exam

In this Video we will deep dive into IND AS 23 Test Your Knowledge Question, where we break down borrowing costs questions and their treatment under Indian Accounting Standards. Whether you're an accounting professional, student, or business owner, this video will guide you through the key concepts, recognition, and capitalization of borrowing costs in a simple, easy-to-follow way.

Learn how to capitalize borrowing costs for qualifying assets.
Understand when borrowing costs are expensed or capitalized.
Explore real-life examples to simplify complex accounting concepts

Why Watch This Video?
IND AS 23 is crucial for businesses managing major capital projects. By aligning with international standards, this accounting standard ensures transparency and consistency in financial reporting.


Timestamps:
0:00 - Introduction
1:15 - What is IND AS 23?
2:45 - Definition of Borrowing Costs
4:10 - Capitalization of Borrowing Costs
6:30 - Recognition of Non-Capitalized Borrowing Costs
8:00 - Examples of Borrowing Costs
9:30 - Objective and Alignment with International Standards
11:00 - Practical Applications and FAQs


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