IND AS 23 (ENGLISH) BORROWING COSTS | FR SHIELD REVISION MAY / NOV 23

Notes & Updates on Telegram Channel: https://t.me/bhavikFRSFM (CA BHAVIK CHOKSHI - Final FR/AFM) Lectures & Books: https://www.benchmarxacademy.com/shop/ Follow us on: Telegram: https://t.me/bhavikFRSFM Insta: https://www.instagram.com/chokshibhav... LinkedIn: https://www.linkedin.com/in/bhavik-ch... Watch the complete playlist here for more revision videos: FR:    • FR REVISION LECTURES FOR MAY 26 & ONWARDS   AFM:    • AFM REVISION LECTURES MAY 26 & ONWARDS   Inter:    • INTER REVISION VIDEOS MAY 26 & ONWARDS   00:00:00 Introduction 00:00:18 Accounting 00:02:36 Scope: Exclusions 00:04:07 Borrowing Cost 00:11:38 Timing for Capitalization 00:13:54 Capitalization of Borrowing Cost 00:23:22 Expenditure Incurred for Qualifying Asset 00:26:06 Borrowing Cost in CFS