IAS 23 - Borrowing Costs

    1.000.000 VND 1.000.000 VND 1000000.0 VND

    1.000.000 VND

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    1.000.000 VND


    2 hours


    Coming soon


    10th Floor, SunWah Tower, 115 Nguyen Hue street, Ben Nghe Ward, District 1, Ho Chi Minh City 




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    Mô tả về khóa học

    Hiểu phạm vi và ghi nhận chi phí đi vay, điều kiện vốn hóa và thời gian vốn hóa

    Chương trình học:

    1. Phạm vi và ghi nhận

    2. Tài sản đủ điều kiện vốn hóa

    3. Chi phí vay đủ điều kiện vốn hóa

    4. Thời gian vốn hóa

    Course Description

    Understand scope and recognition of borrowing costs, eligible for capitalisation and period of capitalisation.

    Course Agenda:

    1. Scope and recognition

    2. Qualifying assets

    3. Borrowing cost eligible for capitalisation

    4. Period of capitalisation

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    Meet the Trainer(s)

    Odoo • Image and Text

    Nguyen Thi Minh Hien

    Senior Manager, Audit

    Hien is an audit senior manager with over 10 years of audit experience in Vietnam. She has been in charge of auditing clients in a variety of areas such as consumer goods, energy, retail, real estate investment, construction and services. Hien managed an annual client portfolio of over 60 clients, including big groups or public interest clients involving in complicated transactions under Vietnamese Accounting Standards (VAS), International Financial Reporting Standards (IFRS), Japanese / Singapore / Korean (Asian) Financial Reporting Standards or requiring most rigorous quality reviews.

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