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Term: Capitalisation rate of borrowing costs eligible for capitalisation
Standard Label: Capitalisation rate of borrowing costs eligible for capitalisation
Name: ifrs-full:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation
Identifier: ifrs-full_CapitalisationRateOfBorrowingCostsEligibleForCapitalisation
Documentation: The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]
Category of Term: Concept
References: IAS 23 26 b
Balance type: none
Period type: duration
Data type: num:percentItemType

Last updated: 12/22/2019 8:30:46 AM

Public Domain