| Label: | Borrowing Costs |
| Name: | BorrowingCosts |
| Documentation: | |
| Parent: | BroadTransactionalCategories |
| DefinedBy: | https://www.ifrs.org/issued-standards/list-of-standards/ias-23-borrowing-costs/ |
| Reference: | IASB-IAS 23 |
| IAS Plus (Deloitte): | https://www.iasplus.com/en/standards/ias/ias23 |
| XBRL Taxonomy: | http://xbrl.ifrs.org/role/ifrs/ias_23_2017-03-09_role-836200 |
| Examples: | DisclosureOfBorrowingCostsExplanatory |
| Visual example: (shown below) | http://www.xbrlsite.com/2018/20F/Exemplar-55956.html |
| Example |