국제회계기준에 따른 차입원가자본화 사례

The purpose of this study is to discuss capitalization of borrowing costs under IFRS by a case. In this study, we reviewed that determining the amount of borrowing costs eligible for capitalization by applying a capitalization rate to the expenditures on a qualifying asset did not coincide with IAS 23 core principle that borrowing costs that were directly attributable to the acquisition of a qualifying asset form part of the cost of that asset because borrowing costs that were not directly attributable to the acquisition of that asset such as borrowing costs for the non－capitalization period could be included in the amount of borrowing costs eligible for capitalization. So to the extent that an entity borrows funds generally and uses them for the purpose of obtaining a qualifying asset, the entity shall determine the amount of borrowing costs eligible for capitalization by applying a capitalization rate to the expenditures on that asset. In addition, expenditures on a qualifying asset to which the capitalization rate is applied include borrowing costs previously capitalized. We also explained that the amount of borrowing costs during a period that an entity capitalized should not exceed the amount of borrowing costs it had incurred not during that income statement period but that capitalization period. We explained capitalization of borrowing costs in the context of IAS 23 core principle and the Conceptual Framework for Financial Reporting by a case. So this study could be of help to the preparers and auditors in using judgement in the absence of sufficient guidance to exercise that judgement regarding IAS 23.