About this document
Understanding Borrowing Costs in Accounting by Villaruz Shereen Mae is a document available to read on EtoBox.
Borrowing costs are interest and other costs incurred in connection with borrowing funds. They include interest expense, finance charges for finance leases, and exchange differences from foreign currency borrowings regarded as interest adjustments. Borrowing costs directly attributable to qualifying assets form part of the asset
- Author
- Villaruz Shereen Mae
- Language
- EN