List of useful info, resources and documents available on other websites about IAS 23 – Borrowing Costs. Summary of IAS 23 – IASPlus Full Text of the IAS 23 as at 31 December 2010 provided by IASB (You need to register) Other useful … Cont…

Could you please help with the following situation.
Mother company (company A) has given loan to its 100% subsidiary (company B), which on the other hand capitalizes the borrowing costs since the loan is used to build a qualifying asset. In order to be able to provide loan to its 100% subsidiary, the mother company has obtained loan from the ultimate parent (company C) in the same amount but with different interest rate. Now, for the purpose of the the consolidated financial statements of company A (which includes company B as …

Hello I Have  A question
if i have more than a qualify asset at the same time (say 4) and i only have one loan
how i captilize the interest for each asset (give Examples )as they are all at the same time and they are all different??

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