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Min Limited constructed a building during 2024, details of which are as follows:...
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Min Limited constructed a building during 2024, details of which are as follows:
• Min Limited secured a loan to finance the construction of a building (a qualifying asset) on 5 January 2024 and began incurring interest on the loan from 1 February 2024 when the loan funds became available.
• Min Limited purchased the first batch of raw materials (sand, cement and bricks) on 10 February 2024.
• The construction of the building began on 20 February 2024.The date on which capitalisation of borrowing costs should commence (i.e. the commencement date). Is:
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