Tag Archives: Ind AS 23

Ind AS 23 Borrowing Costs

Indian Accounting Standard (Ind AS 23) Borrowing Costs (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Core principle 1. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of… Read More »