Borrowing Cost
IAS 36 Property Plant & Equipments
April 12, 2017
Borrowing cost is interest and other costs incurred by an enterprise in connection
with the borrowing of funds. [IAS 23.4] Interest includes amortisation of discount/premium on debt.
Other costs include amortisation of debt issue costs and certain foreign exchange
differences that are regarded as an adjustment of interest cost. [IAS 23.5]…
