Which of the following is an example of an asset that would never qualify forcapitalisation of borrowing costs under IAS 23 Borrowing Costs?
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3 .Under what conditions can an entity capitalise borrowing costs?
A The borrowing costs are incurred for purchases of inventory items B The borrowing costs are directly attributable to the acquisition, construction, or production of a qualifying asset C The borrowing costs are directly attributable to the acquisition, construction, or production of routinely manuf...
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A 1, 2 and 3 only B 2, 3 and 4 only C 1 and 4 only D All four
5 .Borrowing costs from which category of borrowed funds may be capitalised (to the extent they are directly attributable to qualifying assets)?
A Funds borrowed specifically to construct a qualifying asset B Funds borrowed in advance of expenditure on qualifying assets C General borrowed funds used to finance a qualifying asset D All of the above
7 .Which qualitative characteristic is applied by IAS 23 Borrowing Costs to thecapitalisation of borrowing costs?
A Consistency B Timeliness C Materiality D Understandability
8 .QI in incurring expenditure on project 275 which meets the definition of a qualifying asset, inaccordance with IAS 23 Borrowing Costs. The company has the following debt components:(1) 6% USD 100,000 debt used specifically to finance project 274.(2) 7% USD 500,000 preference share capital.(3) 10% USD 80,000 short-term loan.(4) 4% USD 200,000 convertible debt.What capitalisation rate would QI apply to expenditure incurred on project 275?
A 7% B 6.75% C 6.54% D 4%
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10 .What is a major advantage of issuing long-term debt?
A Increased financial flexibility B The reduction in profit before tax C Decreased financial risk D The reduction of shareholders’ control over the company
