Scope of Borrowing Costs :
This Standard should be applied in accounting for borrowing costs.
This Standard does not deal with the actual or imputed cost of owners’ equity, including preference share capital not classified as a liability
Scope of Borrowing Costs :
This Standard should be applied in accounting for borrowing costs.
This Standard does not deal with the actual or imputed cost of owners’ equity, including preference share capital not classified as a liability