What must Ind AS 23 disclose?
AInterest and tax paid
BCapitalised cost and rate
CLoan and share capital
DDividends and deferred tax
Answer & Solution
Correct answer: B. Capitalised cost and rate
Disclosure covers the borrowing costs capitalised in the period and the capitalisation rate used.
Keep practising Ind AS 23 Borrowing Costs and Ind AS 40 Investment Property
Browse all Ind AS 23 Borrowing Costs and Ind AS 40 Investment Property questions for CA Final, or explore more Financialreporting topics.
Related questions
Restrictions on realisability: what is disclosed?If fair value is unreliable, what is disclosed?When classification is hard, what is disclosed?Which profit or loss amounts must be disclosed?What must be disclosed under the cost model?Liabilities kept after disposal fall under which Standard?Compensation for lost property is recognised when?Carrying Rs 1.2 crore; net proceeds Rs 1.5 crore. Recognised?