Reason for capitalisation of borrowing costs

This query is : Resolved 

11 December 2015 Why we capitalize Borrowing Cost under AS 16 instead of showing it in Statement of profit and Loss Account?

11 December 2015 https://www.caclubindia.com/forum/accounting-for-borrowing-cost-as-16-113701.asp

please follow the link and you will come to know.

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