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IAS 23- Borrowing Costs

Key Definition

IAS 23.6

Recognition

IAS 23.8

Measurement

IAS 23.12

Borrowing cost applicable to general pool

IAS 23.14

Borrowing Costs Intended for Use

IAS 23.17-18

Suspension of Capitalization

IAS 23.22

Minor Modifications are outstanding

IAS 23.23

Disclosure

IAS 23.26

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