CPC 20 - Loan Costs

CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1

Program:

  • Overview.
  • Recognition
  • Eligible capitalization borrowing costs.
  • Excess of the carrying amount of the qualifying asset over the recoverable amount.
  • Start of capitalization. Capitalization suspension.
  • Cessation of capitalization.
  • Public Relations

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.

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