How to capitalize exchange differences on loan as borrowing costs?
Can you capitalize exchange differences on foreign currency loans as borrowing costs? If yes, then how? Please find out here!
IFRS 2019 Update: Major changes you should be aware of
Here we go again – another year has started and a number of changes or amendments of IFRS came into effect. I am pretty sure that you are aware of the biggest ones like new IFRS 16, but let me sum up all the new…
IAS 23 Borrowing Costs Explained (2025) + Free Checklist & Video
Updated: May 2025 Capitalizing borrowing costs under IAS 23 can be surprisingly tricky — especially with general borrowings, foreign currency loans, or intercompany financing. In this guide, we will dive in to learn the key rules, give you worked examples, and help you avoid common…
