IAS 23 Borrowing Costs  - regulates the extent to which enterprises are allowed to capitalise borrowing costs incurred on money borrowws to fincance the acquiistion of caertain assets.

Capitalise Borrowing Costs - SO, HOW its the DOUBLE ENTRY if the borrowing cost is capitalised for purchase of PPE ?

Is it  Dr   PPE (include borrowing cost) 150
                                Cr Bank                                150

I thought CPA is easier? Since their exam is objectives question... Tembak only ma... Their marks is mostly depends on assignment also... Personally, I prefer CPA tthan ACCA... But already chosen...What to do? Now already professional level... Lv3...