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Yoyo1223 · 2023年06月02日

所以虽然借了4年但是因为施工只需要一年所以只有一年可以资本化？那剩下的三年就是作为普通利息费用化吗？

  1. CFA I
  2. FRA

NO.PZ2018062004000154

问题如下：

In IFRS，to build new production lines, company TDC borrowed a certain amount of money last year. The relevant data is listed as following:

Borrowing date：1/1/2017

Amount borrowed：$100 million

Annual interest rate：12%

Term of the loan：4 years

The payment method considers annual payment of interest only, principal amortization is due at the end of the loan term.The new production lines need 1 year to build, during that period, company TDC managed to earn $2 million by investing in the loan proceeds. How much is the total capitalized interest during the loan term?

选项：

A.

$10 million

B.

$12 million

C.

$48 million

解释：

A is correct. Based on IFRS, borrowing costs should be capitalized until the tangible asset is ready for use.The interest that accrues during the construction period must be capitalized as a part of the asset's cost. Total capitalized interest=($100 million x 12% x1 year)-2 million= $10 million

谢谢老师

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1 个答案

lynn_品职助教 · 2023年06月02日

嗨，爱思考的PZer你好：


所以虽然借了4年但是因为施工只需要一年所以只有一年可以资本化？那剩下的三年就是作为普通利息费用化吗？


是的，你说的完全正确。知识点是以下讲义截图黄色画线部分


利息的资本化只适用于建造期间，等到固定资产达到可用状态后，就不能再资本化了，只能费用化利息


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