What is the best way to finish a basement that has poured cement walls?
You can do a moisture test to see if you need a vapor barrier. I’m not sure about how to do it, but it’s probably online if you search. My dad and I build a faux frame against the concrete walls in our basement and put on regular drywall on top of that. It required alot of drilling with concrete bits and used masonry screws to put in a frame against the walls made out of 2×2’s. I don’t know if this meets building codes, but it’s been up for 5 years and my dad has not had a problem. His basement is more like a lower level because it opens to a hillside with normal entrances and windows so there is no moisture problem. The ceiling was more difficult because of the various heating ducts and electrical wires to work around. This was in a 100 year old house in the midwest US.