Тёмный

IAS 23 - Borrowing Cost 

Isaacs forum
Подписаться 7 тыс.
Просмотров 87 тыс.
50% 1

This video explains what Borrowing Cost is and the Accounting Treatment of Borrowing Cost
Borrowing Cost is Interest and other cost incurred in connection with the borrowing of funds

Опубликовано:

 

21 окт 2024

Поделиться:

Ссылка:

Скачать:

Готовим ссылку...

Добавить в:

Мой плейлист
Посмотреть позже
Комментарии : 81   
@EmmanuelEdinsah-sy5om
@EmmanuelEdinsah-sy5om 9 месяцев назад
I really understood the topic without stress. Fantastic video
@jemimahshekinah-shalom9758
@jemimahshekinah-shalom9758 8 лет назад
Great. Very helpful. It was a thorough and detailed example.
@ShonaMT
@ShonaMT 7 лет назад
thank you so much Isaacs can you please make a tutorial on Income taxes IAS12😊
@neljaro
@neljaro 5 лет назад
The date of last interest portion calculation 31/09/15 is not supposed to be 31/12/15?
@jonasdelaamadzor2393
@jonasdelaamadzor2393 8 лет назад
great .. I wish u treated the other IASs
@ringnyuterence4635
@ringnyuterence4635 5 лет назад
Mr Isaac you are a born lecturer! Your lectures are rich and motivating. I can listen to you and go to an examination hall and pass. But my worry is that you have not lectured all topics in FINANCIAL REPORTING (FR). Help us with more our AFRICAN PH Professor
@samuelannorbudu8472
@samuelannorbudu8472 5 лет назад
Thank you Mr. Isaac , I really enjoyed your tutorial. But my problems is where you arrived at GHS400,000 investment income. Per the question I red on the screen , i did not see anywhere that state that GHs 400,000 was invested out of the specific loan. Please Kindly explain the source of that Ghs 400,000 investment Incom for me . Thank you.
@sithokozilemachizela2051
@sithokozilemachizela2051 3 года назад
.
@Aubry70
@Aubry70 2 года назад
@Olatunbi AbdulHameed total specific loan is 1 million. Spent 600,000. Therefore the portion that was invested is 400,000.
@josephgyimah7003
@josephgyimah7003 3 года назад
Thank you very much Isaac. God bless you.
@johnmmerole8317
@johnmmerole8317 4 года назад
Thanks so much...is it Isaac.. you did a great job.. simple explanatiom for a hard concept....you are indeed a great teacher. I can't thank you enough. I would continue to share this video to students and other practitioners to get their facts straight. Good one
@aliciad.5456
@aliciad.5456 7 лет назад
Good job Isaac! It was a great help! Thanks
@jeromeavornu5211
@jeromeavornu5211 3 года назад
Such a good facilitator
@kdmo7814
@kdmo7814 5 лет назад
if a loan agreement has management fees of let say 5% of total loan that should be paid upfront... can you capitalize that fees as part of the qualifying asset?
@cmaraghavendramv3963
@cmaraghavendramv3963 6 лет назад
Comprehensively covered. Very informative
@sirsherafsar8322
@sirsherafsar8322 5 лет назад
Beautiful method of teaching..
@charlesnurumwasha7834
@charlesnurumwasha7834 7 лет назад
where is tsh 400000 investment income coming from as it is not shown on the illustrative question!
@tolekamnqweni4643
@tolekamnqweni4643 7 лет назад
You made it simple, thank you!
@rosemarydzvimbu567
@rosemarydzvimbu567 8 лет назад
Thanks Isaac. Very helpful tutorial
@achiengjackie832
@achiengjackie832 7 лет назад
Thank u Isaac. Ur a good teacher.
@raymartabundo140
@raymartabundo140 4 года назад
Thank you! Very clear explanation
@oreoluwajimishotunde83
@oreoluwajimishotunde83 8 лет назад
God bless you 🙏🏽🙏🏽 thanks so much
@dr.faithadhiambo254
@dr.faithadhiambo254 4 года назад
Thanks for the video Sir! Well put!!!!!
@SuperPopsey
@SuperPopsey 8 лет назад
woow this was of great help for me . thank you
@augustineaboateng9707
@augustineaboateng9707 4 года назад
Please begin to provide a lecture on public sector accounting. good job
@prem2vee
@prem2vee 7 лет назад
great lecture.
@davidziem2057
@davidziem2057 2 года назад
Please, how would you determine the cost of the part of the project that is completed and apply the rate
@andilejoyisa5088
@andilejoyisa5088 6 лет назад
weren't you supposed to say 400 000 x15% x 6/12 in order to get the interest coming from the specific loan for the 2nd expenditure......I only see you treating the other 400 000 taken from the general loans, what about the other 400 000 from the specific loan?
@juliusquist1370
@juliusquist1370 5 лет назад
yeah. I also realized that, so the remaining 400000 after deducting the 600000 from the specific loan how do we treat that please? Anyway, the tutorial was very great. thank you
@danielkarorikuria2745
@danielkarorikuria2745 4 года назад
I think he missed the 400,000 balance on the specific loan.. anyway the concept was very clear
@danielkarorikuria2745
@danielkarorikuria2745 4 года назад
I think this too, out of 1000,000 we he only worked out specific loan interest of 600000, 400,000 is missing
@danielkarorikuria2745
@danielkarorikuria2745 4 года назад
Carlos Robert periods of expending on the project were different
@alimaissaka4805
@alimaissaka4805 3 месяца назад
Thank you sir
@coffiejohn397
@coffiejohn397 3 года назад
HELPFUL, THANKS
@benjaminboahandoh1721
@benjaminboahandoh1721 5 лет назад
Nice attempt.
@Demboyz4038
@Demboyz4038 4 года назад
Isaacs why on Earth did u stop making videos you really a helping hand paaa
@princessnaaofeibeaquarcoo3091
@princessnaaofeibeaquarcoo3091 4 года назад
Try Nyhira Premium on RU-vid, he's good too
@sinalozenzile8800
@sinalozenzile8800 4 года назад
Very helpful but where can I get this question coz I wanna do it myself?
@ruhiaadams173
@ruhiaadams173 3 года назад
Please I didn't see u give importance to the date of completion like you did with the date of commencement will it not affect anything?
@abdul-jaleelayuba3455
@abdul-jaleelayuba3455 3 года назад
Thanks Isaacs!
@raymondagyenkwa3088
@raymondagyenkwa3088 5 лет назад
Good tutotrials
@Mostafakamalbalti
@Mostafakamalbalti 4 года назад
Thank You Sir Isaac
@financialblessing23
@financialblessing23 3 года назад
Thank you Mr. Isaac The amount invested as part of the bank loan (400,000) was not stated in the question, was it omitted? The last expenditure on the project was 31/12/2015 in the question but while solving it, you used 31/09/2015, is it an error in the question?
@manhangacoolda2592
@manhangacoolda2592 2 года назад
Was wondering the same
@Yuuki3uwu
@Yuuki3uwu Год назад
Yup it should be 0 months unless question typo
@berhanukebede5763
@berhanukebede5763 5 лет назад
Tanx bro God Bless you
@jimmy-it7xb
@jimmy-it7xb 8 лет назад
really helpful isaac
@avhashonineil3392
@avhashonineil3392 5 лет назад
thank you sir you are a good lecture
@jamaabdilahi2910
@jamaabdilahi2910 5 лет назад
good explanation
@Utwalk
@Utwalk 7 лет назад
that's helpful. Thanks for uploading :)
@mintaprince5674
@mintaprince5674 5 лет назад
God bless u. pls can u throw more light on, when there is cooperate assets
@worlali3296
@worlali3296 5 лет назад
Pls how did you get the 400000 for the investment income calculation
@Mostafakamalbalti
@Mostafakamalbalti 4 года назад
Specific loan 1,000,000 Expenditure on 31-3-15 (600,000) Balance of 400,000 which were invested for 2 months@ 9% was 6000
@tshedzaravhuhali4969
@tshedzaravhuhali4969 3 года назад
@@Mostafakamalbalti during the year can mean anytime from March to December, how did you come to the conclusion of March? (600 000)
@victoruswa9868
@victoruswa9868 6 лет назад
WELLDONE WELL EXPLAINED
@سامحسيد-ص8ج
@سامحسيد-ص8ج 5 лет назад
very good
@artwintsitsitaringa5209
@artwintsitsitaringa5209 7 лет назад
very useful tutorial thank you
@Mbagorozikijeanclaude
@Mbagorozikijeanclaude 6 месяцев назад
Think you
@Ozil182
@Ozil182 Год назад
🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥
@robertsenyosafo8833
@robertsenyosafo8833 6 лет назад
Hi. The video was really helpful. Can you make one on IAS 38
@saju212ali6
@saju212ali6 7 лет назад
hi thanks for the explanation i understood everything however on the 31/3/15 it says that u spend 600000 so how come u used 1000000. can u please clarify. thank u
@andrewowani4628
@andrewowani4628 7 лет назад
am confused on the way the 400000 came about especially in the investment income but eniwe thax for the tutorial
@cleopatradlamini7688
@cleopatradlamini7688 5 лет назад
did you finally find out how he got the 400 000?
@Mostafakamalbalti
@Mostafakamalbalti 4 года назад
1,000,000-600,000 expenditure= 400,000
@brendonmashaka4687
@brendonmashaka4687 7 лет назад
that was a great lecture .......although there are a few errors on the question
@vinnynze4050
@vinnynze4050 2 года назад
Why are we using 400000 as investment income
@vintz759
@vintz759 7 лет назад
very helpfull
@user-mq3ts7lr9l
@user-mq3ts7lr9l 8 лет назад
I just want to confirm, unless told otherwise, we must assume specific borrowings were exhausted first?
@isaacsforum7137
@isaacsforum7137 7 лет назад
Yes, unless otherwise stated, you have to exhaust the specific loans before moving onto the general pool of loans
@ThesamBETH
@ThesamBETH 8 лет назад
there are mistakes in your question....investment income of 400,000 was not stated and 300,000 expenditure date is wrong
@isaacsforum7137
@isaacsforum7137 8 лет назад
+Sam Beth Oh OK, I will check it out. Thanks for the feedback
@oreoluwajimishotunde83
@oreoluwajimishotunde83 8 лет назад
+Isaacs forum 400,000 wasn't stated in the question
@prem2vee
@prem2vee 7 лет назад
@Sam & Charlesnuru: I don't think Isaacs has to to check anything out. The 400,000 was clearly imbedded in the question. The commencement date of expenditure was 31 March 2015 --- 600,000. leaving the 400,000 of the 1,000,000 bank loan which was invested for 2 months as stated by the question.
@ebowkoomson6582
@ebowkoomson6582 4 года назад
@@prem2vee , Help me. how could it be assumed that the investment was only made after the 31st March spending? that 2 months investment space could have been the Ghs 1m anytime from January to the 31st march too right?
@senesiekoroma7229
@senesiekoroma7229 7 лет назад
Am confused where in that question i can find 400,000
@Mostafakamalbalti
@Mostafakamalbalti 4 года назад
On 31-3-15 (1,000,000-600,000(expenditure))= 400,000 balance which were invested for 2month @9% = 6000 investment income
@neljaro
@neljaro 5 лет назад
1000000-600000=400000
@deankwinda4100
@deankwinda4100 7 лет назад
I don't understand the 400 000 investment income
@팩트폭격기-t4q
@팩트폭격기-t4q 4 года назад
적격자산(qualifying assets)인건 알아듣겠네
@princeraa6699
@princeraa6699 5 лет назад
Bekkar
@mensoshoko7841
@mensoshoko7841 3 года назад
thank you Sir
Далее
IAS 20 - Government Grant
13:51
Просмотров 42 тыс.
IAS 23 - BORROWING COSTS (PART 1)
31:42
Просмотров 71 тыс.
Fake Referee Whistle Moments 😅
00:38
Просмотров 5 млн
🎙ПОЮ ВЖИВУЮ!
3:07:23
Просмотров 914 тыс.
Borrowing costs (IAS 23) - ACCA (SBR) lectures
13:41
Просмотров 52 тыс.
IAS 12 - Deferred Tax Basic Principles (IFRS)
23:35
Просмотров 273 тыс.
Income Statements for Banks
23:52
Просмотров 19 тыс.
IAS 17 - Leases - Part 2 - Finance Lease Explanations
17:44
CIMA F1 IAS 23 Borrowing costs
20:47
Просмотров 17 тыс.
Fake Referee Whistle Moments 😅
00:38
Просмотров 5 млн