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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