Evaluate the following statements: S1. The borrowing cost is capitalized when the entity undertakes activities that are necessary to prepare the asset for the intended use or sale. S2. Borrowing cost incurred while land acquired for building purposes is held without any associated development activity does not qualify for capitalization.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Evaluate the following statements:
S1. The borrowing cost is capitalized when the entity undertakes activities that are necessary to prepare the asset for the intended use or sale.
S2. Borrowing cost incurred while land acquired for building purposes is held without any associated development activity does not qualify for capitalization.
 
a.False, False
b.True, True
c.False, True
d.True, False
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