Borrowing Costs: Capitalization and Qualifying Assets [IAS 23]
Borrowing costs, as understood generally, refer to interest costs. However, borrowing costs as envisaged by IAS 23 are not just interest costs on short-term borrowings, …
Borrowing costs, as understood generally, refer to interest costs. However, borrowing costs as envisaged by IAS 23 are not just interest costs on short-term borrowings, …