Özet:

It is important to create a common mind and practice unity in the accounting systems of companies that need to catch up with the development and change in global markets. IAS/IFRS created by international accounting institutions are a guiding guide for this purpose. Turkish Accounting Standards have been published to ensure uniformity in the application of the accounting system in Turkey in line with IAS/IFRS. One of the published standards is TAS 23 Borrowing costs standard. The aforementioned standard continues to be updated through communiqués to ensure parallelism with the IAS/IFRS. Although there are application principles for qualifying assets and related borrowing costs in TAS 23 borrowing cost standard, there are no application examples for users. This situation causes some difficulties in the accounting process of borrowing costs. These difficulties generally encountered in practice; Calculation of the capitalization rate that should be used in case of general purpose borrowing, when the commencement of capitalisation, the accounting processes in the suspension of capitalisation and cessation of capitalisation, the part of the exchange differences that can be capitalized via case of borrowing in foreign currency, the book value and the net realizable value relationship. In this study, explanatory information about the accounting of borrowing costs has been given for practitioners by giving examples of calculations and accounting records related to the application principles of TAS 23 Borrowing costs standard.

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