Borrowing Costs and Impairment of Assets | IPSAS 5 & IPSAS 21 CPA Revision

Master the accounting treatment of borrowing costs under IPSAS 5 and the impairment of non-cash-generating assets under IPSAS 21 through clear explanations and numerous fully solved CPA past-paper questions. Timestamp 0:00 Highlights 0:00:39 All two theory questions about Borrowing costs (IPSAS 27) Explained in details 0:38:03: First Computation about application of IPSAS 27 fully solved step by step. (DEC 2022 QTN 2) 1:34:23 Second Computation about application of IPSAS 27 fully solved (NOV 2018 QTN 4) 1:55:19 Theory Explained about Impairment - IPSAS 21/IPSAS 26 2:11:49 Computation about application of IPSAS 21-Impairment of Non Cash generating assets (fully solved) 2:35:07 Another computation about application of IPSAS 21 In this comprehensive revision session, you will learn: ✅ Meaning and classification of borrowing costs ✅ Accounting treatment of borrowing costs ✅ Benchmark and allowed alternative treatments under IPSAS 5 ✅ Qualifying assets and commencement of capitalisation ✅ Suspension and cessation of capitalisation ✅ Calculation of borrowing costs eligible for capitalisation ✅ Specific and general borrowings ✅ Meaning of impairment under IPSAS 21 ✅ Identification of impairment indicators ✅ Determination of recoverable service amount ✅ Depreciated replacement cost approach ✅ Restoration cost and service-units approaches ✅ Recognition and reversal of impairment losses ✅ Step-by-step solutions to numerous CPA past-paper questions ✅ Examination techniques for theory and computational questions This session is ideal for public sector accounting students, IPSAS learners, accounting professionals and candidates preparing for professional examinations. Watch until the end to strengthen your understanding, improve your computational skills and confidently handle examination questions on borrowing costs and impairment of non-cash-generating assets.