Deloitte. IAS 23 Final Assessment Question Question Sunshine Vacations is building a new cruise liner that will take at least three years to complete. Read the following information, and then select the correct statements from the list below: On 1 January 2015, engineers started drawings for the cruise liner. On 1 July 2015, prototype scale models were built to identify the best design. On 1 January 2016, construction of the cruise liner started. Select the one correct option and then click Submit. Capitalization of borrowing costs would start on 1 January 2018. Capitalization of borrowing costs would start on 1 July 2018. Capitalization of borrowing costs would start on 1 January 2019. Engineer drawing is not considered an activity necessary