Topic: Borrowing costs – IAS 23
Learning Objectives: Students will be able to learn the basic principles of IAS 23 regarding Borrowing costs.
On 1st July 2014 Alex Corporation borrowed Rs. 10,00,000 for the construction of its manufacturing plant, approximately it will take one year to construct. Loan of Rs. 10,00,000 was taken from the bank on 1st July 2014; Rs. 600,000 were utilized o…
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