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Google Keyword Rankings for : accounting standards borrowing cost
1
https://www.iasplus.com/en/standards/ias/ias23
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https://www.iasplus.com/en/standards/ias/ias23
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2
https://quickbooks.intuit.com/in/resources/accounting/accounting-standard-16/
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https://quickbooks.intuit.com/in/resources/accounting/accounting-standard-16/
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3
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4
https://www.mca.gov.in/Ministry/notification/pdf/AS_16.pdf
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https://www.mca.gov.in/Ministry/notification/pdf/AS_16.pdf
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5
https://en.wikipedia.org/wiki/IAS_23
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https://en.wikipedia.org/wiki/IAS_23
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6
https://cleartax.in/s/as-16-borrowing-costs
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7
https://www.ifac.org/system/files/publications/files/ipsas-5-borrowing-costs-4.pdf
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https://www.ifac.org/system/files/publications/files/ipsas-5-borrowing-costs-4.pdf
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8
https://advisory.kpmg.us/articles/2019/borrowing-costs.html
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9
https://www.taxmann.com/post/blog/all-about-as-16-accounting-of-borrowing-cost/
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https://www.taxmann.com/post/blog/all-about-as-16-accounting-of-borrowing-cost/
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10
https://dl.acm.org/doi/fullHtml/10.1145/3508072.3508137
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11
https://www.ipsasb.org/news-events/2021-11/ipsasb-issues-guidance-capitalization-borrowing-costs
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https://www.ipsasb.org/news-events/2021-11/ipsasb-issues-guidance-capitalization-borrowing-costs
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12
https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas23revised.pdf
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13
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14
https://www.fasb.org/page/PageContent?pageId=/reference-library/superseded-standards/summary-of-statement-no-34.html&bcpath=tff
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https://www.fasb.org/page/PageContent?pageId=/reference-library/superseded-standards/summary-of-statement-no-34.html&bcpath=tff
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15
https://www.aasb.gov.au/admin/file/content102/c3/AAS34_12-97.pdf
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https://www.aasb.gov.au/admin/file/content102/c3/AAS34_12-97.pdf
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16
https://www.xrb.govt.nz/standards/accounting-standards/for-profit-standards/standards-list/nz-ias-23/
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https://www.xrb.govt.nz/standards/accounting-standards/for-profit-standards/standards-list/nz-ias-23/
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17
https://home.kpmg/xx/en/home/insights/2020/04/covid-19-financial-instruments-2f.html
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18
https://www.efes.group/wp-content/uploads/2018/11/ias23_en.pdf
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19
http://www.standards.org.np/asb/resources/466398_28.0%20NAS%2023_SetPassword.pdf
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20
https://www.casrilanka.com/casl/images/stories/content/publications/publications/accounting_standards/bound_volume/lkas_23.pdf
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21
https://content.next.westlaw.com/4-382-1065?__lrTS=20210922182636988
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22
https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/taxation/ifrs-factsheets/factsheet-ias23-borrowing-costs.pdf?rev=2d51c50c1406426ba2fa5c82c8a994bc
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https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/taxation/ifrs-factsheets/factsheet-ias23-borrowing-costs.pdf?rev=2d51c50c1406426ba2fa5c82c8a994bc
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23
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24
https://www.icjce.es/images/pdfs/TECNICA/C01%20-%20IFAC/C.01.092%20-%20PSC%20-%20IPSASs/IPSAS_5.pdf
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25
https://www.pkf.com/media/8d891e80140b9c5/ias-23-borrowing-costs.pdf
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https://www.pkf.com/media/8d891e80140b9c5/ias-23-borrowing-costs.pdf
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26
https://kb.icai.org/pdfs/69244asb55316-as16.pdf
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27
https://www.masb.org.my/pdf/!masb27.pdf
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28
https://www.icaew.com/library/subject-gateways/accounting-standards/ifrs/ias-23
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https://www.icaew.com/library/subject-gateways/accounting-standards/ifrs/ias-23
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29
https://dart.deloitte.com/iGAAP/home/ifrs-literature/ifrs-standards-linked-deloitte-accounting-guidance/international-financial-reporting-standards-linked-deloitte/international-accounting-standards/ias-23-2007
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https://dart.deloitte.com/iGAAP/home/ifrs-literature/ifrs-standards-linked-deloitte-accounting-guidance/international-financial-reporting-standards-linked-deloitte/international-accounting-standards/ias-23-2007
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30
https://www.treasurers.org/node/3340
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31
https://www.slideshare.net/ac-cconsulting/vietnam-accounting-standards-vas-16-borrowing-costs
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https://www.slideshare.net/ac-cconsulting/vietnam-accounting-standards-vas-16-borrowing-costs
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32
https://www.oreilly.com/library/view/ipsas-explained-a/9781118400135/c03_level1_5.xhtml
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33
http://www.focusifrs.com/content/view/full/5205
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34
https://www.assb.gov.sg/docs/default-source/exposure-draft/ed_sb-frs_guidance_note_9_capitalisation_of_borrowing_costs.pdf
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https://www.assb.gov.sg/docs/default-source/exposure-draft/ed_sb-frs_guidance_note_9_capitalisation_of_borrowing_costs.pdf
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35
http://www.asianlii.org/cn/legis/cen/laws/asfen17bc571/
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http://www.asianlii.org/cn/legis/cen/laws/asfen17bc571/
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36
https://www.bcasonline.org/files/SubTop/attachedfiles/AS16toAS32.htm
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https://www.bcasonline.org/files/SubTop/attachedfiles/AS16toAS32.htm
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37
https://www.researchgate.net/publication/254443963_IAS_23_Borrowing_Costs_-_A_Closer_Look
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https://www.researchgate.net/publication/254443963_IAS_23_Borrowing_Costs_-_A_Closer_Look
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38
https://www.ifrsclassroom.com/ias23-borrowing-costs-free-study-material/
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https://www.ifrsclassroom.com/ias23-borrowing-costs-free-study-material/
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39
https://www.econbiz.de/Record/ias-23-borrowing-costs-a-closer-look-muthupandian/10009323494
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https://www.econbiz.de/Record/ias-23-borrowing-costs-a-closer-look-muthupandian/10009323494
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40
https://taxguru.in/company-law/borrowing-cost-ind-as-23.html
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https://taxguru.in/company-law/borrowing-cost-ind-as-23.html
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41
https://www.bdo.global/en-gb/microsites/ifrs/resource-library-1/topic208
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42
https://www.ardf.org.tw/english/ac/ac3.html
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https://www.ardf.org.tw/english/ac/ac3.html
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43
https://pakaccountants.com/standards/ias/ias23/
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https://pakaccountants.com/standards/ias/ias23/
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44
https://mf.gov.md/sites/default/files/legislatie/5%20Costurile%20indatorarii_eng_0.pdf
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https://mf.gov.md/sites/default/files/legislatie/5%20Costurile%20indatorarii_eng_0.pdf
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45
https://www.aer.gov.au/system/files/PN%202%20Capitalisation%20of%20borrowing%20cost.pdf
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https://www.aer.gov.au/system/files/PN%202%20Capitalisation%20of%20borrowing%20cost.pdf
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46
https://cpd.cimaglobal.com/product/property-plant-and-equipment-ias-16-and-borrowing-costs-ias-23
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47
https://www.studocu.com/ph/document/university-of-caloocan-city/bachelor-of-science-in-accountancy/chapter-17-borrowing-costs/15413783
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https://www.studocu.com/ph/document/university-of-caloocan-city/bachelor-of-science-in-accountancy/chapter-17-borrowing-costs/15413783
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48
https://ideas.repec.org/p/pra/mprapa/33627.html
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49
https://www.cpdbox.com/capitalize-borrowing-costs-ias-23/
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50
https://www.indigolearn.com/free-video-lectures/AS16-Borrowing-Costs-CA-Inter-CA-Final/240ca9bdca324345a9d6e41d64aa2d82
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51
https://books.google.com/books/about/International_Accounting_Standard_23_Bor.html?id=_4haAAAAYAAJ
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52
https://www.asb.co.za/wp-content/uploads/2020/03/GRAP-5-Borrowing-costs-1-April-2020.pdf
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53
https://rvsbellanalytics.com/objective-and-scope-ind-as-23/
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54
https://circabc.europa.eu/sd/a/2b37d6b7-2d5b-4188-9393-4b2c6024aebe/5.7%20Draft%20Screening%20report%20on%20IPSAS%205.pdf
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55
https://enterslice.com/learning/ias-23-on-borrowing-costs/
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56
https://www.icab.org.bd/icabadmin/uploads/ckeditor/9377IAS_23_2017.pdf
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https://www.icab.org.bd/icabadmin/uploads/ckeditor/9377IAS_23_2017.pdf
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57
http://cacult.com/indian-accounting-standard-ind-as-23-borrowing-costs/
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58
https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FProject%20Documents%2F69%2FEFRAG%20Final%20Endorsement%20Advice.pdf
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59
https://link.springer.com/chapter/10.1007/978-981-10-0006-5_21
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60
https://www.bdo.ca/en-ca/insights/assurance-accounting/ifrs-at-a-glance/borrowing-costs/
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https://www.bdo.ca/en-ca/insights/assurance-accounting/ifrs-at-a-glance/borrowing-costs/
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61
https://library.croneri.co.uk/cch_uk/iast/ias23-basis-200703
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62
https://mpra.ub.uni-muenchen.de/33627/1/IAS_23_Borrowing_Costs-A_Closer_Look.pdf
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https://mpra.ub.uni-muenchen.de/33627/1/IAS_23_Borrowing_Costs-A_Closer_Look.pdf
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63
https://www.faronline.se/dokument/ifrs-english/ias/ias0023_eng/
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https://www.faronline.se/dokument/ifrs-english/ias/ias0023_eng/
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64
http://journal.podomorouniversity.ac.id/index.php/ijag/article/view/6
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65
https://caknowledge.com/accounting-standard-16-accounting-for-borrowing-costs/
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66
http://ravikanthmiriyala.com/wp-content/uploads/2021/07/AS-16.pdf
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67
https://taxwayglobal.com/as-16-borrowing-costs/
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68
http://ifrs.skr.jp/ias23.pdf
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http://ifrs.skr.jp/ias23.pdf
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69
https://housing.com/news/all-about-indian-accounting-standard-23-ind-as-23/
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70
https://pipara.com/wp-content/uploads/2020/06/Ind-AS-23-Borrowing-Costs.pdf
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71
https://ajsh.in/ind-as-23-borrowing-costs/
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72
https://www.linkedin.com/pulse/ias-23-borrowing-costs-jamshaid-manzoor?trk=pulse-article_more-articles_related-content-card
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73
http://ikm.mk/ojs/index.php/kij/article/view/1075
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74
https://rpaadvisor.com/wp-content/uploads/2020/04/Borrowing-cost.pdf
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75
https://www.grantthornton.com.au/insights/technical-publications--ifrs/capitalisation-of-borrowing-costs/
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76
https://treasury.gov.mt/en/Documents/Government_Accounts_Directorate/IPSAS/IPSAS%205%20Borrowing%20Costs%20-%20as%20adopted%20by%20the%20MG%20(Guidelines).pdf
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https://treasury.gov.mt/en/Documents/Government_Accounts_Directorate/IPSAS/IPSAS%205%20Borrowing%20Costs%20-%20as%20adopted%20by%20the%20MG%20(Guidelines).pdf
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77
https://www.deloitteifrslearning.com/learning/module/28/
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https://cis-legislation.com/document.fwx?rgn=65528
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79
https://sso.agc.gov.sg/SL-Supp/S375-2007/Published/20070713?DocDate=20070713
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80
https://www.anm.gov.my/images/dokumen/perakaunan/asas-akruan/MPSAS_5_-_Borrowing_Cost_v1_30-1-2015.pdf
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81
https://khilji.net.pk/ias-23-borrowing-cost/
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82
https://www.pushdigits.ae/standards/ias/ias23-borrowing-costs
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83
https://journals.co.za/doi/pdf/10.10520/EJC122348
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84
https://accountantnextdoor.com/accounting-treatment-borrowing-costs-accordance-ias-23/
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https://accountantnextdoor.com/accounting-treatment-borrowing-costs-accordance-ias-23/
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85
https://www.accountancydaily.co/amendments-ias%C2%A023-accounting-borrowing-costs
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https://www.accountancydaily.co/amendments-ias%C2%A023-accounting-borrowing-costs
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86
https://staff.blog.ui.ac.id/martani/files/2011/04/ias23.pdf
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87
https://www.vskills.in/certification/tutorial/accounting-for-borrowing-cost-in-as-16/
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https://www.vskills.in/certification/tutorial/accounting-for-borrowing-cost-in-as-16/
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88
https://taxcharcha.com/wp-content/uploads/2018/06/ASLB-5-Borrowing-costs.pdf
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https://taxcharcha.com/wp-content/uploads/2018/06/ASLB-5-Borrowing-costs.pdf
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89
http://assealaa.com/wp-content/uploads/2018/10/IAS23_05.pdf
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http://assealaa.com/wp-content/uploads/2018/10/IAS23_05.pdf
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90
https://www.tagi.com/UploadFiles/IFRS_AND_IASB_Standards/IAS23.pdf
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https://www.tagi.com/UploadFiles/IFRS_AND_IASB_Standards/IAS23.pdf
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91
https://www.indianaccounting.in/2012/04/as-16-borrowing-costs.html
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92
https://jicpa.or.jp/english/files/4-50-74-2e-20210301.pdf
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https://jicpa.or.jp/english/files/4-50-74-2e-20210301.pdf
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93
https://service.betterregulation.com/document/430419
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https://service.betterregulation.com/document/430419
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94
https://www.charteredaccountants.ie/knowledge-centre/technical-hub/financial-reporting/frs-102--need-to-know-more/accounting-for-borrowing-costs
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95
https://ca2013.com/indian-accounting-standard-ind-23/
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96
https://oag.treasury.gov.za/Publications/06.%20GRAP/01.%20Standards/01.%20Approved%20and%20effective%20standards/GRAP%205%20Borrowing%20costs%20(1%20April%202015)[1].pdf
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97
https://www.journalofaccountancy.com/news/2008/oct/ipsasb-proposes-changes-to-borrowing-costs-standard.html
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