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Google Keyword Rankings for : as borrowing cost
1
https://www.iasplus.com/en/standards/ias/ias23
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https://www.iasplus.com/en/standards/ias/ias23
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2
https://www.mca.gov.in/Ministry/notification/pdf/AS_16.pdf
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https://www.mca.gov.in/Ministry/notification/pdf/AS_16.pdf
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3
https://quickbooks.intuit.com/in/resources/accounting/accounting-standard-16/
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https://quickbooks.intuit.com/in/resources/accounting/accounting-standard-16/
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4
https://www.pwc.com/gx/en/ifrs-reporting/pdf/guide_capitalisation_brwg_costs.pdf
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https://www.pwc.com/gx/en/ifrs-reporting/pdf/guide_capitalisation_brwg_costs.pdf
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5
https://www.gsmr.org/financial-tips/the-cost-of-borrowing
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https://www.gsmr.org/financial-tips/the-cost-of-borrowing
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6
https://home.kpmg/xx/en/home/insights/2020/04/covid-19-financial-instruments-2f.html
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https://home.kpmg/xx/en/home/insights/2020/04/covid-19-financial-instruments-2f.html
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7
https://www.ifac.org/system/files/publications/files/ipsas-5-borrowing-costs-4.pdf
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https://www.ifac.org/system/files/publications/files/ipsas-5-borrowing-costs-4.pdf
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8
https://www.lawinsider.com/dictionary/borrowing-costs
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https://www.lawinsider.com/dictionary/borrowing-costs
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9
https://cleartax.in/s/as-16-borrowing-costs
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https://cleartax.in/s/as-16-borrowing-costs
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10
https://www.ncua.gov/support-services/corporate-system-resolution/borrowing-cost
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https://www.ncua.gov/support-services/corporate-system-resolution/borrowing-cost
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11
https://www.wellsfargo.com/goals-credit/smarter-credit/manage-your-debt/total-cost-of-borrowing/
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https://www.wellsfargo.com/goals-credit/smarter-credit/manage-your-debt/total-cost-of-borrowing/
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12
https://www.taxmann.com/post/blog/what-is-borrowing-cost-a-complete-guide-on-ind-as-23
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https://www.taxmann.com/post/blog/what-is-borrowing-cost-a-complete-guide-on-ind-as-23
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13
https://www.pkf.com/media/8d891e80140b9c5/ias-23-borrowing-costs.pdf
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https://www.pkf.com/media/8d891e80140b9c5/ias-23-borrowing-costs.pdf
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14
https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas23revised.pdf
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https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas23revised.pdf
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15
https://incometaxindia.gov.in/Rules/Companies%20(Accounting%20Standards)%20Rules,%202006/2009/103120000000003647.htm
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https://incometaxindia.gov.in/Rules/Companies%20(Accounting%20Standards)%20Rules,%202006/2009/103120000000003647.htm
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16
https://advisory.kpmg.us/articles/2019/borrowing-costs.html
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https://advisory.kpmg.us/articles/2019/borrowing-costs.html
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17
https://www.gao.gov/products/126474
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https://www.gao.gov/products/126474
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18
https://www.cnbc.com/2022/09/23/borrowing-costs-hit-multi-year-highs-after-fed-hike.html
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https://www.cnbc.com/2022/09/23/borrowing-costs-hit-multi-year-highs-after-fed-hike.html
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19
https://www.assb.gov.sg/docs/default-source/sb-frs-guidance-notes/sb-frs-guidance-note-8_illustration-on-capitalisation-of-borrowing-costs.pdf
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https://www.assb.gov.sg/docs/default-source/sb-frs-guidance-notes/sb-frs-guidance-note-8_illustration-on-capitalisation-of-borrowing-costs.pdf
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20
https://www.linkedin.com/pulse/ias-23-borrowing-costs-jamshaid-manzoor?trk=pulse-article_more-articles_related-content-card
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https://www.linkedin.com/pulse/ias-23-borrowing-costs-jamshaid-manzoor?trk=pulse-article_more-articles_related-content-card
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21
https://www.youtube.com/watch?v=WutC9I_q9yw
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https://www.youtube.com/watch?v=WutC9I_q9yw
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22
https://www.reuters.com/world/americas/borrowing-costs-rise-canadian-companies-look-delay-expansion-plans-2022-07-19/
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https://www.reuters.com/world/americas/borrowing-costs-rise-canadian-companies-look-delay-expansion-plans-2022-07-19/
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23
https://www.chegg.com/learn/accounting/financial-accounting/borrowing-cost
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https://www.chegg.com/learn/accounting/financial-accounting/borrowing-cost
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24
https://www.bdo.global/en-gb/microsites/ifrs/resource-library-1/topic208
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https://www.bdo.global/en-gb/microsites/ifrs/resource-library-1/topic208
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25
https://www.federalreserve.gov/econres/ifdp/files/ifdp1312.pdf
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https://www.federalreserve.gov/econres/ifdp/files/ifdp1312.pdf
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26
https://en.wikipedia.org/wiki/IAS_23
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https://en.wikipedia.org/wiki/IAS_23
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27
https://www.studocu.com/en-us/document/saint-louis-university/school-of-accountancy/borrowing-cost-problem-solutions/20208319
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https://www.studocu.com/en-us/document/saint-louis-university/school-of-accountancy/borrowing-cost-problem-solutions/20208319
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28
https://dl.acm.org/doi/fullHtml/10.1145/3508072.3508137
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https://dl.acm.org/doi/fullHtml/10.1145/3508072.3508137
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29
https://www.oreilly.com/library/view/ipsas-explained-a/9781118400135/c03_level1_5.xhtml
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https://www.oreilly.com/library/view/ipsas-explained-a/9781118400135/c03_level1_5.xhtml
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30
https://www.udemy.com/course/borrowing-costs-ias-23/
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https://www.udemy.com/course/borrowing-costs-ias-23/
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31
https://www.ipsasb.org/news-events/2021-11/ipsasb-issues-guidance-capitalization-borrowing-costs
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https://www.ipsasb.org/news-events/2021-11/ipsasb-issues-guidance-capitalization-borrowing-costs
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32
https://aasb.gov.au/admin/file/content102/c3/AAS34_12-97.pdf
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https://aasb.gov.au/admin/file/content102/c3/AAS34_12-97.pdf
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33
https://www.axios.com/2022/05/17/higher-borrowing-costs-corporate-america
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https://www.axios.com/2022/05/17/higher-borrowing-costs-corporate-america
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34
https://www.cpdbox.com/capitalize-borrowing-costs-ias-23/
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https://www.cpdbox.com/capitalize-borrowing-costs-ias-23/
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35
https://www.hesc.ny.gov/pay-for-college/smart-borrowing/how-loan-terms-affect-borrowing-costs.html
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https://www.hesc.ny.gov/pay-for-college/smart-borrowing/how-loan-terms-affect-borrowing-costs.html
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36
https://quizlet.com/556646783/borrowing-cost-flash-cards/
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https://quizlet.com/556646783/borrowing-cost-flash-cards/
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37
https://www.aer.gov.au/system/files/PN%202%20Capitalisation%20of%20borrowing%20cost.pdf
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https://www.aer.gov.au/system/files/PN%202%20Capitalisation%20of%20borrowing%20cost.pdf
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38
https://taxguru.in/company-law/borrowing-cost-ind-as-23.html
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https://taxguru.in/company-law/borrowing-cost-ind-as-23.html
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39
https://www.readyratios.com/reference/accounting/borrowing_costs.html
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https://www.readyratios.com/reference/accounting/borrowing_costs.html
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40
https://www.icai.org/post/release-of-educational-material-on-ind-as-23-borrowing-costs
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https://www.icai.org/post/release-of-educational-material-on-ind-as-23-borrowing-costs
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41
https://link.springer.com/chapter/10.1007/978-1-349-13819-7_13
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https://link.springer.com/chapter/10.1007/978-1-349-13819-7_13
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42
https://www.ecb.europa.eu/stats/financial_markets_and_interest_rates/bank_interest_rates/composite_cost_of_borrowing/html/index.en.html
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https://www.ecb.europa.eu/stats/financial_markets_and_interest_rates/bank_interest_rates/composite_cost_of_borrowing/html/index.en.html
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43
https://www.ato.gov.au/uploadedFiles/Content/IND/Downloads/TaxTimeToolkit_Rental-borrowing-expenses.pdf
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https://www.ato.gov.au/uploadedFiles/Content/IND/Downloads/TaxTimeToolkit_Rental-borrowing-expenses.pdf
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44
https://www.mitpressjournals.org/doi/pdf/10.1162/rest.88.2.348
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https://www.mitpressjournals.org/doi/pdf/10.1162/rest.88.2.348
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45
https://ajsh.in/ind-as-23-borrowing-costs/
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https://ajsh.in/ind-as-23-borrowing-costs/
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46
https://www.ppic.org/publication/fiscal-rules-and-state-borrowing-costs-evidence-from-california-and-other-states/
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https://www.ppic.org/publication/fiscal-rules-and-state-borrowing-costs-evidence-from-california-and-other-states/
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47
https://rvsbellanalytics.com/objective-and-scope-ind-as-23/
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https://rvsbellanalytics.com/objective-and-scope-ind-as-23/
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48
http://www.focusifrs.com/content/view/full/5205
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http://www.focusifrs.com/content/view/full/5205
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49
https://www.spglobal.com/marketintelligence/en/news-insights/latest-news-headlines/corporate-borrowing-costs-push-higher-as-fed-readies-rate-hikes-68945916
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https://www.spglobal.com/marketintelligence/en/news-insights/latest-news-headlines/corporate-borrowing-costs-push-higher-as-fed-readies-rate-hikes-68945916
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50
https://www.ft.com/content/260ca9c7-8768-4d96-9c7a-feb24b8c2d49
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https://www.ft.com/content/260ca9c7-8768-4d96-9c7a-feb24b8c2d49
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51
https://www.ifrsclassroom.com/ias23-borrowing-costs-free-study-material/
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https://www.ifrsclassroom.com/ias23-borrowing-costs-free-study-material/
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52
https://www.moneyhelper.org.uk/en/everyday-money/credit-and-purchases/how-to-work-out-the-true-cost-of-borrowing
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https://www.moneyhelper.org.uk/en/everyday-money/credit-and-purchases/how-to-work-out-the-true-cost-of-borrowing
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53
https://dictionary.cambridge.org/us/dictionary/english/borrowing-costs
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https://dictionary.cambridge.org/us/dictionary/english/borrowing-costs
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54
https://www.icaew.com/technical/financial-reporting/ifrs/ifrs-standards/ias-23-borrowing-costs
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https://www.icaew.com/technical/financial-reporting/ifrs/ifrs-standards/ias-23-borrowing-costs
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55
https://ieeexplore.ieee.org/document/6305158
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https://ieeexplore.ieee.org/document/6305158
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56
https://www.constructconnect.com/construction-economic-news/manufacturers-are-you-prepared-for-the-risk-of-higher-borrowing-costs
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https://www.constructconnect.com/construction-economic-news/manufacturers-are-you-prepared-for-the-risk-of-higher-borrowing-costs
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57
https://www.investopedia.com/terms/s/stock-loan-fee.asp
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https://www.investopedia.com/terms/s/stock-loan-fee.asp
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58
https://www.collinsdictionary.com/us/dictionary/english/borrowing-cost
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https://www.collinsdictionary.com/us/dictionary/english/borrowing-cost
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59
https://www.wolterskluwer.com/en/expert-insights/the-real-cost-of-borrowing-money
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https://www.wolterskluwer.com/en/expert-insights/the-real-cost-of-borrowing-money
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60
https://direct.mit.edu/rest/article-pdf/88/2/348/1614147/rest.88.2.348.pdf
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https://direct.mit.edu/rest/article-pdf/88/2/348/1614147/rest.88.2.348.pdf
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61
https://www.vocabulary.com/dictionary/borrowing%20cost
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https://www.vocabulary.com/dictionary/borrowing%20cost
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62
https://www.treasurers.org/node/3340
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https://www.treasurers.org/node/3340
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63
https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/taxation/ifrs-factsheets/factsheet-ias23-borrowing-costs.pdf?rev=2d51c50c1406426ba2fa5c82c8a994bc
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https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/taxation/ifrs-factsheets/factsheet-ias23-borrowing-costs.pdf?rev=2d51c50c1406426ba2fa5c82c8a994bc
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64
https://assets-eu-01.kc-usercontent.com/99102f2b-dbd8-0186-f681-303b06237bb2/a377620e-a9d7-4b4d-bdcc-174c161e199f/EN_GVT_BB2020_IAS23.pdf
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https://assets-eu-01.kc-usercontent.com/99102f2b-dbd8-0186-f681-303b06237bb2/a377620e-a9d7-4b4d-bdcc-174c161e199f/EN_GVT_BB2020_IAS23.pdf
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65
https://orwiki.org/t:IAS23
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https://orwiki.org/t:IAS23
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66
https://www.bbc.com/news/business-63118918
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https://www.bbc.com/news/business-63118918
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67
https://www.researchgate.net/publication/315489358_Borrowing_Costs
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https://www.researchgate.net/publication/315489358_Borrowing_Costs
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68
https://www.garrigues.com/en_GB/new/borrowing-costs-respect-loans-distribution-dividends-are-deductible
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https://www.garrigues.com/en_GB/new/borrowing-costs-respect-loans-distribution-dividends-are-deductible
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69
https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/ifrs/gtil_2009-capitalisation_of_borrowing_costs_from_theory_to_practice.pdf
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https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/ifrs/gtil_2009-capitalisation_of_borrowing_costs_from_theory_to_practice.pdf
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70
https://khilji.net.pk/ias-23-borrowing-cost/
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https://khilji.net.pk/ias-23-borrowing-cost/
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71
https://www.sciencedirect.com/science/article/pii/S0261560619300476
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https://www.sciencedirect.com/science/article/pii/S0261560619300476
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72
https://www.mnp.ca/-/media/files/mnp/pdf/_mgtn/siteassets/media/pdfs/apsg/2017/2017-03-ias-23-snapshot-final-pdf.pdf
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73
https://www.bloomberg.com/news/articles/2022-07-26/china-s-borrowing-cost-slump-shows-limits-of-pboc-policy-easing
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https://www.bloomberg.com/news/articles/2022-07-26/china-s-borrowing-cost-slump-shows-limits-of-pboc-policy-easing
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74
https://www.indigolearn.com/free-video-lectures/AS16-Borrowing-Costs-CA-Inter-CA-Final/240ca9bdca324345a9d6e41d64aa2d82
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https://www.indigolearn.com/free-video-lectures/AS16-Borrowing-Costs-CA-Inter-CA-Final/240ca9bdca324345a9d6e41d64aa2d82
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75
https://www.hawaiibusiness.com/ask-the-expert-with-dana-takushi-manage-your-borrowing-costs/
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https://www.hawaiibusiness.com/ask-the-expert-with-dana-takushi-manage-your-borrowing-costs/
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76
https://www.tandfonline.com/doi/abs/10.1080/10291954.2012.11435165
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https://www.tandfonline.com/doi/abs/10.1080/10291954.2012.11435165
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77
https://www.efes.group/wp-content/uploads/2018/11/ias23_en.pdf
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https://www.efes.group/wp-content/uploads/2018/11/ias23_en.pdf
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78
https://www.slideshare.net/ESHETIEMEKONENE/new-borrowing-cost-ias-23
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https://www.slideshare.net/ESHETIEMEKONENE/new-borrowing-cost-ias-23
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79
https://www.getsmarteraboutmoney.ca/plan-manage/planning-basics/managing-debt/reducing-your-borrowing-costs/
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https://www.getsmarteraboutmoney.ca/plan-manage/planning-basics/managing-debt/reducing-your-borrowing-costs/
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80
https://www.brookings.edu/opinions/infrastructure-investment-lags-even-as-borrowing-costs-remain-near-historic-low/
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https://www.brookings.edu/opinions/infrastructure-investment-lags-even-as-borrowing-costs-remain-near-historic-low/
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81
https://www.caclubindia.com/forum/accounting-for-borrowing-cost-as-16-113701.asp
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https://www.caclubindia.com/forum/accounting-for-borrowing-cost-as-16-113701.asp
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82
https://answers.sap.com/questions/5282338/sap-solution-for-revised-ias-23---borrowing-costs.html
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https://answers.sap.com/questions/5282338/sap-solution-for-revised-ias-23---borrowing-costs.html
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83
https://www.thefreedictionary.com/borrowing+cost
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https://www.thefreedictionary.com/borrowing+cost
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84
https://www.wallstreetmojo.com/financing-costs/
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https://www.wallstreetmojo.com/financing-costs/
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85
https://www.synonym.com/synonyms/borrowing-cost
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https://www.synonym.com/synonyms/borrowing-cost
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86
https://www.imf.org/external/pubs/ft/wp/2006/wp0678.pdf
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https://www.imf.org/external/pubs/ft/wp/2006/wp0678.pdf
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87
https://www.masb.org.my/pdf/!masb27.pdf
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https://www.masb.org.my/pdf/!masb27.pdf
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88
https://www.icjce.es/images/pdfs/TECNICA/C01%20-%20IFAC/C.01.092%20-%20PSC%20-%20IPSASs/IPSAS_5.pdf
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89
https://cpd.cimaglobal.com/product/property-plant-and-equipment-ias-16-and-borrowing-costs-ias-23
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91
https://farmdocdaily.illinois.edu/2017/07/interest-rates-and-cost-of-short-term-borrowing.html
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https://content.next.westlaw.com/4-382-1065?__lrTS=20210922182636988
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93
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94
https://www.xrb.govt.nz/dmsdocument/3865
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95
https://www.accountancydaily.co/amendments-ias%C2%A023-accounting-borrowing-costs
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96
https://www.bdo.nz/getattachment/Services/Audit-Assurance/News-Resources/BDO-SOAPS-Current-Standards-(NZ-IFRS)/NZ-IAS-23.pdf.aspx?lang=en-NZ
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97
https://taxwayglobal.com/as-16-borrowing-costs/
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