高頓網(wǎng)校小編為各位學(xué)員整理了ACCA考試P2科目的基礎(chǔ)講義輔導(dǎo)，希望能夠幫助大家更好地復(fù)習(xí)。         3. IAS 23 Borrowing costs - capitalization of borrowing costs         Example 3: Zenzi Co had the following loans in place at beginning and end of 20X8

　

1 January

31 December

 

20X8

20X8

 

$m

$m

10.0% Bank loan repayable 20Y3

120

120

9.5% Bank loan repayable 20Y1

80

80

8.9% debenture repayable 20Y8

-

150

　　
        The 8.9% debenture was issued to fund the construction of a qualifying asset (a piece of mining equipment), construction of which began on 1 July 20X8.
　　On 1 January 20X8, Zenzi Co began construction of a qualifying asset, a piece of machinery for a hydroelectric plant, using existing borrowings. Expenditure drawn down for the construction was: $30m on 1 January 20X8, $20m on 1 October 20X8.
　　Required
　　Calculate the borrowing costs to be capitalized for the hydro-electric plant machine.