问题详情

(a)Apexisapubliclylistedsupermarketchain.Duringthecurrentyearitstartedthebuildingofanewstore.ThedirectorsareawarethatinaccordancewithIAS23Borrowingcostscertainborrowingcostshavetobecapitalised.
Required:
Explainthecircumstanceswhen,andtheamountatwhich,borrowingcostsshouldbecapitalisedinaccordancewithIAS23.(5marks)
(b)DetailsrelatingtoconstructionofApex’snewstore:
Apexissueda$10millionunsecuredloanwithacoupon(nominal)interestrateof6%on1April2009.Theloanisredeemableatapremiumwhichmeanstheloanhasaneffectivefinancecostof7？5%perannum.TheloanwasspecificallyissuedtofinancethebuildingofthenewstorewhichmeetsthedefinitionofaqualifyingassetinIAS23.Constructionofthestorecommencedon1May2009anditwascompletedandreadyforuseon28February2010,butdidnotopenfortradinguntil1April2010.DuringtheyeartradingatApex’sotherstoreswasbelowexpectationssoApexsuspendedtheconstructionofthenewstoreforatwo-monthperiodduringJulyandAugust2009.TheproceedsoftheloanweretemporarilyinvestedforthemonthofApril2009andearnedinterestof$40,000.
Required:
Calculatethenetborrowingcostthatshouldbecapitalisedaspartofthecostofthenewstoreandthefinancecostthatshouldbereportedintheincomestatementfortheyearended31March2010.(5marks)
请帮忙给出正确答案和分析，谢谢！