06-27-2007, 07:21 PM
Dear,
It is only required if some entity follows the allowed alternative treatment of IAS 23 {paragraph 10 and 11} and capitalise the borrowing cost as part of the cost of the realted qualifying asset.
This disclosure is required in Paragraph 29 (b) of IAS 23.
Regards,
Kamran.
It is only required if some entity follows the allowed alternative treatment of IAS 23 {paragraph 10 and 11} and capitalise the borrowing cost as part of the cost of the realted qualifying asset.
This disclosure is required in Paragraph 29 (b) of IAS 23.
Regards,
Kamran.
