kamran bhai plz help me?

[muhammad umar]

AOA this is muhammad umar disturbing u again and soory for this.
i am facing problems in PARAGRAPH NO 18 AND 19 OF IAS 23.can u explain these paras to me with exampls?
i waiting for ur help

[kamranACA]

Umar

If you let me know what exactly is creating a problem for you, it will make the reply bit more precise.

Say in paragraph 18, are you having issues with Government grants and their treatment? If yes, I must advise you to have a look at IAS-20 before understanding the issue. Are you having an issue with Capitalization Rate or with Average Carrying amount on which borrowing cost can be capitalized using the capitalization rate?

In paragraph 19, there does not appear to be any hard thing, yet if you feel something bit complex, let me also know about your exact queries or problems.

Regards,