Question
Borrowing Costs" under accounting standards (IAS 23/AS
16) include which of the following?Solution
Borrowing costs are not just "interest rate" payments; they include ancillary costs like the amortization of discounts/premiums and exchange differences arising from foreign currency borrowings to the extent they are an adjustment to interest costs. Amortization of discounts or premiums related to borrowings: Â Included as it is a cost connected with the arrangement of borrowed funds.
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