Codification Research Case

What guidance do you find on capitalization of interest in IFRS? How is it different or similar to U.S. GAAP?

When capitalizing interest, there is a limit that the lower of actual interest and avoidable interest should only be capitalized. How do you compute avoidable interest and actual interest? Illustrate with examples.

When a company acquires a long-term asset, how does it determine the cost that should be reported for this asset on the balance sheet?

What is subsequent expenditure? Do you capitalize it or expense it? Discuss.