Qualifying Assets Explained | Ind As 23 Borrowing Costs Made Simple | DEFINITION | DISSECTION
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YouTubeSUDARSHAN AGRAWAL
Qualifying Assets Explained | Ind As 23 Borrowing Costs Made Simple | DEFINITION | DISSECTION
Under Ind AS 23 – Borrowing Costs, the term “Qualifying Asset” is defined as: 👉 An asset that necessarily takes a substantial period of time to get ready for its intended use or sale. Ind AS does not give a fixed duration. It depends on the nature of the asset and circumstances, but generally, if the asset takes 12 months or more, it ...
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