IAS 23 - Borrowing Costs
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Reference
Concept Name
1
ifrs-full:DisclosureOfBorrowingCostsExplanatory
2
IAS 23 26 a
ifrs-full:BorrowingCostsCapitalised
3
IAS 23 26 b
ifrs-full:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation