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What is Understanding IND AS 23 Borrowing Costs about?

IND AS 23 outlines the principles for capitalizing borrowing costs directly attributable to the acquisition or construction of qualifying assets (Q.A.). It details the conditions for capitalizing, suspending, and ceasing capitalization of borrowing costs, as well as the types of borrowings and their treatment. The document emphasizes the importance of measuring Q.A. at fair value and provides guidance on disclosures related to capitalized borrowing costs.

Author

manjupatel1169

Language

EN