IAS 23 - Borrowing Cost

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  • Опубликовано: 3 фев 2025

Комментарии • 80

  • @EmmanuelEdinsah-sy5om
    @EmmanuelEdinsah-sy5om Год назад

    I really understood the topic without stress. Fantastic video

  • @jemimahshekinah-shalom9758
    @jemimahshekinah-shalom9758 8 лет назад +2

    Great. Very helpful. It was a thorough and detailed example.

  • @iamjaidy
    @iamjaidy 8 лет назад +1

    great .. I wish u treated the other IASs

  • @johnmmerole8317
    @johnmmerole8317 4 года назад

    Thanks so much...is it Isaac.. you did a great job.. simple explanatiom for a hard concept....you are indeed a great teacher. I can't thank you enough. I would continue to share this video to students and other practitioners to get their facts straight. Good one

  • @jeromeavornu5211
    @jeromeavornu5211 3 года назад

    Such a good facilitator

  • @ringnyuterence4635
    @ringnyuterence4635 5 лет назад +1

    Mr Isaac you are a born lecturer! Your lectures are rich and motivating. I can listen to you and go to an examination hall and pass. But my worry is that you have not lectured all topics in FINANCIAL REPORTING (FR). Help us with more our AFRICAN PH Professor

  • @josephgyimah7003
    @josephgyimah7003 3 года назад

    Thank you very much Isaac. God bless you.

  • @aliciad.5456
    @aliciad.5456 8 лет назад

    Good job Isaac! It was a great help! Thanks

  • @ShonaMT
    @ShonaMT 7 лет назад +7

    thank you so much Isaacs can you please make a tutorial on Income taxes IAS12😊

  • @cmaraghavendramv3963
    @cmaraghavendramv3963 6 лет назад

    Comprehensively covered. Very informative

  • @sirsherafsar8322
    @sirsherafsar8322 5 лет назад

    Beautiful method of teaching..

  • @benjaminboahandoh1721
    @benjaminboahandoh1721 5 лет назад

    Nice attempt.

  • @neljaro
    @neljaro 5 лет назад +3

    The date of last interest portion calculation 31/09/15 is not supposed to be 31/12/15?

  • @dr.faithadhiambo254
    @dr.faithadhiambo254 5 лет назад

    Thanks for the video Sir! Well put!!!!!

  • @samuelannorbudu8472
    @samuelannorbudu8472 6 лет назад +9

    Thank you Mr. Isaac , I really enjoyed your tutorial. But my problems is where you arrived at GHS400,000 investment income. Per the question I red on the screen , i did not see anywhere that state that GHs 400,000 was invested out of the specific loan. Please Kindly explain the source of that Ghs 400,000 investment Incom for me . Thank you.

    • @sithokozilemachizela2051
      @sithokozilemachizela2051 4 года назад

      .

    • @Aubry70
      @Aubry70 2 года назад +1

      @Olatunbi AbdulHameed total specific loan is 1 million. Spent 600,000. Therefore the portion that was invested is 400,000.

  • @SuperPopsey
    @SuperPopsey 8 лет назад

    woow this was of great help for me . thank you

  • @Demboyz4038
    @Demboyz4038 5 лет назад

    Isaacs why on Earth did u stop making videos you really a helping hand paaa

  • @tolekamnqweni4643
    @tolekamnqweni4643 7 лет назад +1

    You made it simple, thank you!

  • @jamaabdilahi2910
    @jamaabdilahi2910 5 лет назад

    good explanation

  • @achiengjackie832
    @achiengjackie832 8 лет назад

    Thank u Isaac. Ur a good teacher.

  • @raymartabundo140
    @raymartabundo140 4 года назад

    Thank you! Very clear explanation

  • @rosemarydzvimbu567
    @rosemarydzvimbu567 8 лет назад

    Thanks Isaac. Very helpful tutorial

  • @oreoluwajimishotunde83
    @oreoluwajimishotunde83 8 лет назад +1

    God bless you 🙏🏽🙏🏽 thanks so much

  • @coffiejohn397
    @coffiejohn397 4 года назад

    HELPFUL, THANKS

  • @augustineaboateng9707
    @augustineaboateng9707 5 лет назад

    Please begin to provide a lecture on public sector accounting. good job

  • @prem2vee
    @prem2vee 7 лет назад +1

    great lecture.

  • @raymondagyenkwa3088
    @raymondagyenkwa3088 5 лет назад

    Good tutotrials

  • @jimmy-it7xb
    @jimmy-it7xb 8 лет назад

    really helpful isaac

  • @Mbagorozikijeanclaude
    @Mbagorozikijeanclaude 10 месяцев назад

    Think you

  • @kdmo7814
    @kdmo7814 6 лет назад +4

    if a loan agreement has management fees of let say 5% of total loan that should be paid upfront... can you capitalize that fees as part of the qualifying asset?

  • @victoruswa9868
    @victoruswa9868 6 лет назад

    WELLDONE WELL EXPLAINED

  • @سامحسيد-ص8ج
    @سامحسيد-ص8ج 5 лет назад

    very good

  • @davidziem2057
    @davidziem2057 2 года назад

    Please, how would you determine the cost of the part of the project that is completed and apply the rate

  • @Utwalk
    @Utwalk 8 лет назад

    that's helpful. Thanks for uploading :)

  • @charlesnurumwasha7834
    @charlesnurumwasha7834 7 лет назад +3

    where is tsh 400000 investment income coming from as it is not shown on the illustrative question!

  • @mensoshoko7841
    @mensoshoko7841 3 года назад

    thank you Sir

  • @abdul-jaleelayuba3455
    @abdul-jaleelayuba3455 4 года назад

    Thanks Isaacs!

  • @sinalozenzile8800
    @sinalozenzile8800 4 года назад

    Very helpful but where can I get this question coz I wanna do it myself?

  • @avhashonineil3392
    @avhashonineil3392 5 лет назад

    thank you sir you are a good lecture

  • @Mostafakamalbalti
    @Mostafakamalbalti 5 лет назад

    Thank You Sir Isaac

  • @Ozil182
    @Ozil182 Год назад

    🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥

  • @berhanukebede5763
    @berhanukebede5763 5 лет назад

    Tanx bro God Bless you

  • @ruhiaadams173
    @ruhiaadams173 4 года назад

    Please I didn't see u give importance to the date of completion like you did with the date of commencement will it not affect anything?

  • @andrewowani4628
    @andrewowani4628 7 лет назад +1

    am confused on the way the 400000 came about especially in the investment income but eniwe thax for the tutorial

  • @brendonmashaka4687
    @brendonmashaka4687 7 лет назад

    that was a great lecture .......although there are a few errors on the question

  • @mintaprince5674
    @mintaprince5674 6 лет назад

    God bless u. pls can u throw more light on, when there is cooperate assets

  • @vinnynze4050
    @vinnynze4050 2 года назад

    Why are we using 400000 as investment income

  • @worlali3296
    @worlali3296 5 лет назад +3

    Pls how did you get the 400000 for the investment income calculation

    • @Mostafakamalbalti
      @Mostafakamalbalti 5 лет назад +3

      Specific loan 1,000,000
      Expenditure on 31-3-15 (600,000)
      Balance of 400,000 which were invested for 2 months@ 9% was 6000

    • @tshedzaravhuhali4969
      @tshedzaravhuhali4969 4 года назад

      @@Mostafakamalbalti during the year can mean anytime from March to December, how did you come to the conclusion of March? (600 000)

  • @robertsenyosafo8833
    @robertsenyosafo8833 7 лет назад

    Hi. The video was really helpful. Can you make one on IAS 38

  • @vintz759
    @vintz759 8 лет назад

    very helpfull

  • @andilejoyisa5088
    @andilejoyisa5088 6 лет назад +4

    weren't you supposed to say 400 000 x15% x 6/12 in order to get the interest coming from the specific loan for the 2nd expenditure......I only see you treating the other 400 000 taken from the general loans, what about the other 400 000 from the specific loan?

    • @juliusquist1370
      @juliusquist1370 5 лет назад

      yeah. I also realized that, so the remaining 400000 after deducting the 600000 from the specific loan how do we treat that please? Anyway, the tutorial was very great. thank you

    • @danielkarorikuria2745
      @danielkarorikuria2745 4 года назад

      I think he missed the 400,000 balance on the specific loan.. anyway the concept was very clear

    • @danielkarorikuria2745
      @danielkarorikuria2745 4 года назад

      I think this too, out of 1000,000 we he only worked out specific loan interest of 600000, 400,000 is missing

    • @danielkarorikuria2745
      @danielkarorikuria2745 4 года назад

      Carlos Robert periods of expending on the project were different

  • @artwintsitsitaringa5209
    @artwintsitsitaringa5209 7 лет назад +1

    very useful tutorial thank you

  • @financialblessing23
    @financialblessing23 3 года назад

    Thank you Mr. Isaac
    The amount invested as part of the bank loan (400,000) was not stated in the question, was it omitted?
    The last expenditure on the project was 31/12/2015 in the question but while solving it, you used 31/09/2015, is it an error in the question?

  • @user-mq3ts7lr9l
    @user-mq3ts7lr9l 8 лет назад

    I just want to confirm, unless told otherwise, we must assume specific borrowings were exhausted first?

    • @isaacsforum7137
      @isaacsforum7137  8 лет назад +1

      Yes, unless otherwise stated, you have to exhaust the specific loans before moving onto the general pool of loans

  • @saju212ali6
    @saju212ali6 7 лет назад

    hi thanks for the explanation i understood everything however on the 31/3/15 it says that u spend 600000 so how come u used 1000000. can u please clarify. thank u

  • @ThesamBETH
    @ThesamBETH 8 лет назад +2

    there are mistakes in your question....investment income of 400,000 was not stated and 300,000 expenditure date is wrong

    • @isaacsforum7137
      @isaacsforum7137  8 лет назад +1

      +Sam Beth Oh OK, I will check it out. Thanks for the feedback

    • @oreoluwajimishotunde83
      @oreoluwajimishotunde83 8 лет назад

      +Isaacs forum 400,000 wasn't stated in the question

    • @prem2vee
      @prem2vee 7 лет назад +6

      @Sam & Charlesnuru: I don't think Isaacs has to to check anything out. The 400,000 was clearly imbedded in the question. The commencement date of expenditure was 31 March 2015 --- 600,000. leaving the 400,000 of the 1,000,000 bank loan which was invested for 2 months as stated by the question.

    • @ebowkoomson6582
      @ebowkoomson6582 5 лет назад

      @@prem2vee , Help me. how could it be assumed that the investment was only made after the 31st March spending? that 2 months investment space could have been the Ghs 1m anytime from January to the 31st march too right?

  • @senesiekoroma7229
    @senesiekoroma7229 7 лет назад +1

    Am confused where in that question i can find 400,000

    • @Mostafakamalbalti
      @Mostafakamalbalti 5 лет назад +1

      On 31-3-15 (1,000,000-600,000(expenditure))= 400,000 balance which were invested for 2month @9% = 6000 investment income

  • @neljaro
    @neljaro 5 лет назад +1

    1000000-600000=400000

  • @deankwinda4100
    @deankwinda4100 8 лет назад

    I don't understand the 400 000 investment income

  • @팩트폭격기-t4q
    @팩트폭격기-t4q 5 лет назад

    적격자산(qualifying assets)인건 알아듣겠네

  • @princeraa6699
    @princeraa6699 6 лет назад

    Bekkar

  • @alimaissaka4805
    @alimaissaka4805 6 месяцев назад

    Thank you sir