By the end of this learning module you will have an understanding of IAS23 borrowing costs and the latest changes to the standard.
This module will cover:
- an overview of IAS 23 borrowing costs
- 2007 updates to IAS 23 applicable for accounting periods commencing on or after 1 January 2009
- accounting treatment for:
- specific borrowings
- general borrowings.
Course description provided by BPP.
Duration: 1 hour
Cost: £30 (exc VAT)