2012年ACCA考试《P2公司报告》讲义辅导10

2012年ACCA考试《P2公司报告》讲义辅导10


2. IAS20 Government grants
　　Grants related to assets may be presented in the statement of financial position either as deferred income or deducted in arriving at the carrying value of the asset.
　　Repayment of government grants should be accounted for as a revision of an accounting estimate.
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



　　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。