IND AS 16 PPE
renuka (Student) (480 Points)
01 June 2019
As per ind as 16 ppe, in case of deferred credit, is interest cost capitalised or recognized in spl under finance cost?
2 Replies
Tarun Kumar
(2 Points)
Replied 02 June 2019
Refer para 23 of Ind AS 16, in case of deferred payment settlement at the time of initial recognition , the difference between cash price and total amount is recognize as interest over a period of credit unless such interest is capitalized as per ind as 23
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