1. discuss the possibility of an alternative approach to the accounting of borrowing costs in finance; 2. describe the known and standard treatments for the accounting of financial borrowing costs, as well as the challenges they pose; and 3. explain where capitalization plays a role in the accounting of borrowing costs in finance. 4. Explain the two methods and how they are used in the valuation of borrowing costs. 5. Examine the cessation of capitalization based on qualifying assets. 6. When is the best time to use the suspension of capitalization? 8. In order to explain and analyze equity instrumentation financing, place an emphasis on the chain of contractual rights. 9. In what ways, specifically, do compound financial instruments contribute to financing? 10. Describe the usual division of the exercise likelihood's equity and liability components