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  • SAG - PPSAS 5 Borrowing Cost

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    Leonardo Don Alis Cordova
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    This document provides an overview of a session on accounting for borrowing costs according to PPSAS 5. The session will last 55 minutes and use lectures, exercises, and discussions to teach participants how to identify the accounting treatment for borrowing costs, compute borrowing costs, and state disclosure requirements. Key points of the session include defining borrowing costs, explaining the benchmark and alternative treatments, and computing borrowing costs through exercises and examples.

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    5. SAG - PPSAS 5 Borrowing Cost

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    This document provides an overview of a session on accounting for borrowing costs according to PPSAS 5. The session will last 55 minutes and use lectures, exercises, and discussions to teach participants how to identify the accounting treatment for borrowing costs, compute borrowing costs, and state disclosure requirements. Key points of the session include defining borrowing costs, explaining the benchmark and alternative treatments, and computing borrowing costs through exercises and examples.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    2 views1 page

    SAG - PPSAS 5 Borrowing Cost

    Uploaded by

    Leonardo Don Alis Cordova
    This document provides an overview of a session on accounting for borrowing costs according to PPSAS 5. The session will last 55 minutes and use lectures, exercises, and discussions to teach participants how to identify the accounting treatment for borrowing costs, compute borrowing costs, and state disclosure requirements. Key points of the session include defining borrowing costs, explaining the benchmark and alternative treatments, and computing borrowing costs through exercises and examples.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Session5.

    0:PPSAS 5 – Borrowing Costs Session-at-a-Glance

    Session Learning
    Materials Required Session Structure Teaching Method Used Time Required
    Objective
    Given course -Slides, Session Overview
    materials, lectures and
    -Exercise 1.1  Definition  Lecture - Slide 3 minutes
    exercises, the
    participants will be able PPSAS Handbook  Background
    to identify the  Accounting treatment for
    accounting treatment borrowing cost
    for borrowing costs,  Disclosure requirement
    compute for borrowing
    cost and state the Learning Objective  Lecture - Slide 1 minute
    disclosure
    requirements
    Basic Concepts
     Borrowing cost  Lecture – Slide 5 minutes
     Qualifying asset  Q and A

    Key Teaching Point


    • Identify the benchmark treatment  Lecturette 40 minutes
    for borrowing cost and the  Exercises 5.1
    allowed alternative treatment and
     Q and A
    Compute for borrowing cost.
    Evaluation 4 minutes
    Questions/Clarifications Q and A

    Summary  Discussion 2 minutes

    Total Time: 55 minutes

    Notes

    Customized training on the PPSAS for (name of requesting agency) Page 1 of 1 Glance

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