File details
File description
Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. Other borrowing costs are recognised as an expense. An entity shall apply this Standard in accounting for borrowing costs. The Standard does not deal with the actual or imputed cost of equity, including preferred capital not classified as a liability. #pdf
Comments
Recent Files in Accounts
View more →Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
Popular Files
- CA Final Financial Reporting (FR) Paper New Course Nov 2026
- RBI Announces TCCFM to Review Money, Forex and Government Securities Markets
- Monthly Economic Review - Oct 2026
- RBI Draft Guidelines on Priority Sector Lending: Consolidation of Instructions
- MoSPI Releases October 2026 CPI Data
- PAN CR-01: PAN Card Correction Form
- PAN CR-02: PAN Card Correction Form
CAclubindia
