{"id":2937,"date":"2025-11-11T08:06:03","date_gmt":"2025-11-11T08:06:03","guid":{"rendered":"https:\/\/usafe-ca.com\/?p=2937"},"modified":"2025-11-11T08:06:03","modified_gmt":"2025-11-11T08:06:03","slug":"ias-23-borrowing-costs","status":"publish","type":"post","link":"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-23-borrowing-costs\/","title":{"rendered":"IAS 23 Borrowing Costs"},"content":{"rendered":"<h3 data-start=\"307\" data-end=\"377\"><strong data-start=\"310\" data-end=\"377\">IAS 23 Borrowing Costs \u2013 When to Capitalise or Expense Interest<\/strong><\/h3>\n<p data-start=\"379\" data-end=\"737\">\n<h5 data-start=\"744\" data-end=\"806\"><strong data-start=\"748\" data-end=\"806\">1\ufe0f\u20e3 Introduction: Understanding IAS 23 Borrowing Costs<\/strong><\/h5>\n<p data-start=\"808\" data-end=\"1182\"><strong data-start=\"808\" data-end=\"834\">IAS 23 Borrowing Costs<\/strong> sets out how companies account for interest and similar financing costs.<br data-start=\"907\" data-end=\"910\" \/>The standard ensures that when borrowing directly supports the construction or acquisition of a <strong data-start=\"1006\" data-end=\"1026\">qualifying asset<\/strong>, those costs are <strong data-start=\"1044\" data-end=\"1059\">capitalised<\/strong> as part of the asset\u2019s value.<br data-start=\"1089\" data-end=\"1092\" \/>For other borrowings, IAS 23 Borrowing Costs requires immediate <strong data-start=\"1156\" data-end=\"1179\">expense recognition<\/strong>.<\/p>\n<p data-start=\"1184\" data-end=\"1365\">In Singapore, where many businesses finance office fit-outs, property, or system upgrades through bank loans, IAS 23 ensures consistent, transparent reporting of borrowing expenses.<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"0s3KzI42oO\"><p><a href=\"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-21-effects-of-changes-in-foreign-exchange-rates\/\">IAS 21 Effects of Changes in Foreign Exchange Rates<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content lazyload\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;IAS 21 Effects of Changes in Foreign Exchange Rates&#8221; &#8212; uSafe Certified Public Accountants\" data-src=\"https:\/\/usafe-ca.com\/2025\/11\/11\/ias-21-effects-of-changes-in-foreign-exchange-rates\/embed\/#?secret=2Mbd3MYHMf#?secret=0s3KzI42oO\" data-secret=\"0s3KzI42oO\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" data-load-mode=\"1\"><\/iframe><\/p>\n<hr data-start=\"1367\" data-end=\"1370\" \/>\n<h5 data-start=\"1372\" data-end=\"1401\"><strong data-start=\"1376\" data-end=\"1401\">2\ufe0f\u20e3 Purpose and Scope<\/strong><\/h5>\n<p data-start=\"1403\" data-end=\"1474\">IAS 23 applies to all entities that incur borrowing costs, including:<\/p>\n<ul data-start=\"1475\" data-end=\"1732\">\n<li data-start=\"1475\" data-end=\"1517\">\n<p data-start=\"1477\" data-end=\"1517\">Interest on bank loans and overdrafts.<\/p>\n<\/li>\n<li data-start=\"1518\" data-end=\"1574\">\n<p data-start=\"1520\" data-end=\"1574\">Amortisation of discounts or premiums on borrowings.<\/p>\n<\/li>\n<li data-start=\"1575\" data-end=\"1634\">\n<p data-start=\"1577\" data-end=\"1634\">Finance charges on lease liabilities (link to IFRS 16).<\/p>\n<\/li>\n<li data-start=\"1635\" data-end=\"1732\">\n<p data-start=\"1637\" data-end=\"1732\">Exchange-rate differences on foreign-currency borrowings (to the extent treated as interest).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1734\" data-end=\"1852\">The objective is simple: <strong data-start=\"1759\" data-end=\"1813\">match borrowing costs with the assets they finance<\/strong> to present faithful financial results.<\/p>\n<hr data-start=\"1854\" data-end=\"1857\" \/>\n<h5 data-start=\"1859\" data-end=\"1903\"><strong data-start=\"1863\" data-end=\"1903\">3\ufe0f\u20e3 Definition of a Qualifying Asset<\/strong><\/h5>\n<p data-start=\"1905\" data-end=\"2040\">A <em data-start=\"1907\" data-end=\"1925\">qualifying asset<\/em> is one that <strong data-start=\"1938\" data-end=\"2017\">takes a substantial period of time to be ready for its intended use or sale<\/strong>.<br data-start=\"2018\" data-end=\"2021\" \/>Examples include:<\/p>\n<ul data-start=\"2041\" data-end=\"2227\">\n<li data-start=\"2041\" data-end=\"2091\">\n<p data-start=\"2043\" data-end=\"2091\">Construction of an office building or factory.<\/p>\n<\/li>\n<li data-start=\"2092\" data-end=\"2133\">\n<p data-start=\"2094\" data-end=\"2133\">Development of internal-use software.<\/p>\n<\/li>\n<li data-start=\"2134\" data-end=\"2227\">\n<p data-start=\"2136\" data-end=\"2227\">Large inventories requiring long maturation periods (e.g., wine or property development).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2229\" data-end=\"2307\">Routine purchases such as equipment or vehicles normally <strong data-start=\"2286\" data-end=\"2296\">do not<\/strong> qualify.<\/p>\n<hr data-start=\"2309\" data-end=\"2312\" \/>\n<h5 data-start=\"2314\" data-end=\"2360\"><strong data-start=\"2318\" data-end=\"2360\">4\ufe0f\u20e3 When to Capitalise Borrowing Costs<\/strong><\/h5>\n<p data-start=\"2362\" data-end=\"2451\">IAS 23 Borrowing Costs requires capitalisation when all the following conditions exist:<\/p>\n<ol data-start=\"2452\" data-end=\"2624\">\n<li data-start=\"2452\" data-end=\"2503\">\n<p data-start=\"2455\" data-end=\"2503\">Expenditures for the asset are being incurred.<\/p>\n<\/li>\n<li data-start=\"2504\" data-end=\"2544\">\n<p data-start=\"2507\" data-end=\"2544\">Borrowing costs are being incurred.<\/p>\n<\/li>\n<li data-start=\"2545\" data-end=\"2624\">\n<p data-start=\"2548\" data-end=\"2624\">Activities necessary to prepare the asset for use or sale are in progress.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"2626\" data-end=\"2794\">Capitalisation <strong data-start=\"2641\" data-end=\"2651\">starts<\/strong> when these three conditions are met and <strong data-start=\"2692\" data-end=\"2704\">suspends<\/strong> during prolonged interruptions. It <strong data-start=\"2740\" data-end=\"2750\">ceases<\/strong> when the asset is ready for intended use.<\/p>\n<hr data-start=\"2796\" data-end=\"2799\" \/>\n<h5 data-start=\"2801\" data-end=\"2832\"><strong data-start=\"2805\" data-end=\"2832\">5\ufe0f\u20e3 Capitalisation Rate<\/strong><\/h5>\n<p data-start=\"2834\" data-end=\"3058\">When funds are borrowed <strong data-start=\"2858\" data-end=\"2874\">specifically<\/strong> for a qualifying asset, capitalise the actual borrowing costs incurred.<br data-start=\"2946\" data-end=\"2949\" \/>If borrowings are <strong data-start=\"2967\" data-end=\"2978\">general<\/strong>, apply a <strong data-start=\"2988\" data-end=\"3028\">weighted-average capitalisation rate<\/strong> to the asset\u2019s expenditure.<\/p>\n<p data-start=\"3060\" data-end=\"3315\"><strong data-start=\"3060\" data-end=\"3072\">Example:<\/strong><br data-start=\"3072\" data-end=\"3075\" \/>uSafe Accounting Pte. Ltd. borrowed SGD 2 million at 5 % to build a new office. Construction took 12 months.<br data-start=\"3183\" data-end=\"3186\" \/>\u2192 Total capitalised borrowing cost = SGD 100 000 (5 % \u00d7 2 million).<br data-start=\"3253\" data-end=\"3256\" \/>The amount forms part of the asset\u2019s cost until completion.<\/p>\n<hr data-start=\"3317\" data-end=\"3320\" \/>\n<h5 data-start=\"3322\" data-end=\"3359\"><strong data-start=\"3326\" data-end=\"3359\">6\ufe0f\u20e3 Recognition as an Expense<\/strong><\/h5>\n<p data-start=\"3361\" data-end=\"3464\">Borrowing costs that <strong data-start=\"3382\" data-end=\"3392\">do not<\/strong> relate to a qualifying asset are expensed immediately.<br data-start=\"3447\" data-end=\"3450\" \/>For example:<\/p>\n<ul data-start=\"3465\" data-end=\"3580\">\n<li data-start=\"3465\" data-end=\"3500\">\n<p data-start=\"3467\" data-end=\"3500\">Loans used for working capital.<\/p>\n<\/li>\n<li data-start=\"3501\" data-end=\"3533\">\n<p data-start=\"3503\" data-end=\"3533\">Financing trade receivables.<\/p>\n<\/li>\n<li data-start=\"3534\" data-end=\"3580\">\n<p data-start=\"3536\" data-end=\"3580\">Interest during idle construction periods.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3582\" data-end=\"3662\">Timely expense recognition avoids overstating assets and improves comparability.<\/p>\n<hr data-start=\"3664\" data-end=\"3667\" \/>\n<h5 data-start=\"3669\" data-end=\"3704\"><strong data-start=\"3673\" data-end=\"3704\">7\ufe0f\u20e3 Disclosure Requirements<\/strong><\/h5>\n<p data-start=\"3706\" data-end=\"3762\">IAS 23 Borrowing Costs requires companies to disclose:<\/p>\n<ol data-start=\"3763\" data-end=\"3894\">\n<li data-start=\"3763\" data-end=\"3805\">\n<p data-start=\"3766\" data-end=\"3805\">Accounting policy for capitalisation.<\/p>\n<\/li>\n<li data-start=\"3806\" data-end=\"3854\">\n<p data-start=\"3809\" data-end=\"3854\">Capitalisation rate used during the period.<\/p>\n<\/li>\n<li data-start=\"3855\" data-end=\"3894\">\n<p data-start=\"3858\" data-end=\"3894\">Total borrowing costs capitalised.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"3896\" data-end=\"4083\">For Singapore entities, <strong data-start=\"3920\" data-end=\"3928\">ACRA<\/strong> expects consistent disclosures across property, plant and equipment notes, while auditors check that capitalised interest reconciles with loan statements.<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"7b5bQioxHV\"><p><a href=\"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-19-employee-benefits-accounting-for-staff-costs\/\">IAS 19 Employee Benefits \u2013 Accounting for Staff Costs<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content lazyload\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;IAS 19 Employee Benefits \u2013 Accounting for Staff Costs&#8221; &#8212; uSafe Certified Public Accountants\" data-src=\"https:\/\/usafe-ca.com\/2025\/11\/11\/ias-19-employee-benefits-accounting-for-staff-costs\/embed\/#?secret=SUomFCcC4y#?secret=7b5bQioxHV\" data-secret=\"7b5bQioxHV\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" data-load-mode=\"1\"><\/iframe><\/p>\n<hr data-start=\"4085\" data-end=\"4088\" \/>\n<h5 data-start=\"4090\" data-end=\"4115\"><strong data-start=\"4094\" data-end=\"4115\">8\ufe0f\u20e3 Common Errors<\/strong><\/h5>\n<ul data-start=\"4117\" data-end=\"4339\">\n<li data-start=\"4117\" data-end=\"4176\">\n<p data-start=\"4119\" data-end=\"4176\">Capitalising interest after the asset is ready for use.<\/p>\n<\/li>\n<li data-start=\"4177\" data-end=\"4237\">\n<p data-start=\"4179\" data-end=\"4237\">Failing to suspend capitalisation during project delays.<\/p>\n<\/li>\n<li data-start=\"4238\" data-end=\"4300\">\n<p data-start=\"4240\" data-end=\"4300\">Using gross interest instead of the weighted-average rate.<\/p>\n<\/li>\n<li data-start=\"4301\" data-end=\"4339\">\n<p data-start=\"4303\" data-end=\"4339\">Missing required note disclosures.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4341\" data-end=\"4424\">Applying IAS 23 correctly helps maintain audit readiness and compliance confidence.<\/p>\n<hr data-start=\"4426\" data-end=\"4429\" \/>\n<h5 data-start=\"4431\" data-end=\"4457\"><strong data-start=\"4435\" data-end=\"4457\">9\ufe0f\u20e3 Best Practices<\/strong><\/h5>\n<p data-start=\"4459\" data-end=\"4787\">To improve accuracy and readability:<br data-start=\"4495\" data-end=\"4498\" \/>\u2705 Maintain a <strong data-start=\"4511\" data-end=\"4541\">project-financing schedule<\/strong> linking loans and expenditures.<br data-start=\"4573\" data-end=\"4576\" \/>\u2705 Document start, suspension, and completion dates.<br data-start=\"4627\" data-end=\"4630\" \/>\u2705 Reconcile interest calculations monthly.<br data-start=\"4672\" data-end=\"4675\" \/>\u2705 Use transition words\u2014<em data-start=\"4698\" data-end=\"4709\">therefore<\/em>, <em data-start=\"4711\" data-end=\"4724\">as a result<\/em>, <em data-start=\"4726\" data-end=\"4739\">in addition<\/em>\u2014to improve clarity and reporting consistency.<\/p>\n<p data-start=\"4789\" data-end=\"4890\">These steps ensure smooth application of IAS 23 Borrowing Costs and transparent financial statements.<\/p>\n<hr data-start=\"4892\" data-end=\"4895\" \/>\n<h5 data-start=\"4897\" data-end=\"4918\"><strong data-start=\"4901\" data-end=\"4918\">\ud83d\udd1f Conclusion<\/strong><\/h5>\n<p data-start=\"4920\" data-end=\"5205\"><strong data-start=\"4920\" data-end=\"4946\">IAS 23 Borrowing Costs<\/strong> helps firms determine whether to capitalise or expense interest, ensuring fair presentation of asset costs.<br data-start=\"5054\" data-end=\"5057\" \/>For Singapore businesses undertaking major developments, consistent application of IAS 23 strengthens <strong data-start=\"5159\" data-end=\"5204\">financial credibility and audit assurance<\/strong>.<\/p>\n<p data-start=\"4920\" data-end=\"5205\">Disclaimer: This article is for informational purposes only and does not constitute any professional advice. Feel free to contact us to consult with our\u00a0<a href=\"https:\/\/usafe-ca.com\/zh\/contact\/\">professional advisors team<\/a>\u00a0for personalized advice and guidance.<\/p>\n<p data-start=\"4920\" data-end=\"5205\">Sources: <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-23-borrowing-costs\/\">https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-23-borrowing-costs\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>IAS 23 Borrowing Costs \u2013 When to Capitalise or Expense Interest 1\ufe0f\u20e3 Introduction: Understanding IAS 23 Borrowing Costs IAS 23 Borrowing Costs sets out how companies account for interest and similar financing costs.The standard ensures that when borrowing directly supports the construction or acquisition of a qualifying asset, those costs are capitalised as part of [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2938,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,9,3],"tags":[],"class_list":["post-2937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-malaysia","category-singapore","category-useful"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.5) - 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