Borrowing Costs কি?
IAS 23.5 -তে উল্লেখ রয়েছে:
”Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds.”
Borrowing costs may include:
(a) interest expense calculated using the effective interest method as described in IFRS 9;
(b) interest in respect of lease liabilities recognised in accordance with IFRS 16 Leases; and
(c) exchange differences arising from foreign currency borrowings to the extent that they are
regarded as an adjustment to interest costs.
Qualifying Asset কি?
"A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale."
Depending on the circumstances, any of the following may be qualifying assets:
(a) inventories
(b) manufacturing plants
(c) power generation facilities
(d) intangible assets
(e) investment properties
(f) bearer plants.
Borrowing Costs কিভাবে Recognize করতে হয়?
IAS 23.8 অনুযায়ী-
“An entity shall capitalise borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset as part of the cost of that asset. An entity shall recognise other borrowing costs as an expense in the period in which it incurs them.”
IAS 23.17 অনুযায়ী-
An entity shall begin capitalising borrowing costs as part of the cost of a qualifying asset on the commencement date. The commencement date for capitalisation is the date when the entity first meets all of the following conditions:
(a) it incurs expenditures for the asset;
(b) it incurs borrowing costs; and
(c) it undertakes activities that are necessary to prepare the asset for its intended use or sale.
IAS 23.20 অনুযায়ী-
An entity shall suspend capitalisation of borrowing costs during extended periods in which it suspends active development of a qualifying asset.
IAS 23.22 অনুযায়ী-
Borrowing Costs কিভাবে Disclose করতে হয়?
IAS 23.22 অনুযায়ী-
An entity shall disclose:
(a) the amount of borrowing costs capitalised during the period; and
(b) the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation.
তথ্যসূত্রঃ IAS 23.
