IND AS 23-Borrowing Costs

Last updated: 04 June 2016
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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
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Submitted by · Posted 04 June 2016 · Other files by Praveen Tawania · Report
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