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1
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25
https://www.mitpressjournals.org/doi/pdf/10.1162/rest.88.2.348
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28
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29
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30
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.bloomberg.com/news/articles/2022-10-03/rebuilding-florida-cities-face-highest-borrowing-costs-in-decade
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32
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38
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39
https://www.economist.com/finance-and-economics/2022/05/14/why-italys-borrowing-costs-are-surging-once-again
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40
https://direct.mit.edu/rest/article-pdf/88/2/348/1614147/rest.88.2.348.pdf
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41
https://www.nytimes.com/live/2022/09/09/business/economy-news-inflation-stocks
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42
https://muse.jhu.edu/article/196991/pdf
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43
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https://www.theguardian.com/business/2022/oct/29/soaring-borrowing-costs-heap-pressure-on-indebted-uk-firms
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https://www.cpdbox.com/ifrs/ias-23/
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50
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51
https://www.imf.org/en/Publications/WP/Issues/2018/12/07/Borrowing-Costs-and-The-Role-of-Multilateral-Development-Banks-Evidence-from-Cross-Border-46392
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52
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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53
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55
https://www.studocu.com/en-us/document/saint-louis-university/school-of-accountancy/borrowing-cost-problem-solutions/20208319
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56
https://fortune.com/2022/07/17/real-home-borrowing-costs-housing-price-outlook/
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57
https://www.garrigues.com/en_GB/new/borrowing-costs-respect-loans-distribution-dividends-are-deductible
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https://www.udemy.com/course/borrowing-costs-ias-23/
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59
https://elibrary.worldbank.org/doi/abs/10.1596/1813-9450-2363
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61
https://www.constructconnect.com/construction-economic-news/manufacturers-are-you-prepared-for-the-risk-of-higher-borrowing-costs
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62
https://www.nber.org/papers/w19069
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63
https://www.nar.realtor/magazine/real-estate-news/economy/yun-how-jobs-inflation-may-influence-borrowing-costs
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https://home.gwu.edu/~sagca/JIE.pdf
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https://www.kent.edu/business/news/kent-state-faculty-members-research-native-american-governments-borrowing-costs
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https://www.adea.org/GoDental/Dental_Blogs/Financial_Aid_Advice/Tips_for_Cutting_Costs_and_Reducing_Borrowing.aspx
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68
https://orwiki.org/t:IAS23
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70
https://www.bondbuyer.com/news/study-tribal-issuers-face-higher-borrowing-costs
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71
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72
https://www.bdo.ca/en-ca/insights/assurance-accounting/ifrs-at-a-glance/borrowing-costs/
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73
https://www.sciencedirect.com/science/article/pii/S0304405X1830299X
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https://www.hamiltonproject.org/assets/legacy/files/downloads_and_links/Final_BRIEF_ANGGREEN_Feb2011.pdf
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75
https://www.wolterskluwer.com/en/expert-insights/the-real-cost-of-borrowing-money
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https://www.efes.group/wp-content/uploads/2018/11/ias23_en.pdf
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https://www.adb.org/publications/feeling-heat-climate-risks-cost-sovereign-borrowing
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https://cleartax.in/s/as-16-borrowing-costs
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https://theconversation.com/us/topics/borrowing-costs-51197
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83
https://www.efrag.org/Activities/69/IAS-23-Amendments---Borrowing-Costs-
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https://www.marketwatch.com/story/as-u-s-inflation-roars-higher-this-chart-shows-borrowing-costs-on-wall-street-are-nothing-like-the-1980s-11644873740
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https://www.imd.org/ibyimd/ceo-circle/higher-borrowing-costs-call-for-financial-prudence/
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https://www.masb.org.my/pdf/!masb27.pdf
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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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https://www.jstor.org/stable/43189951
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https://www.deloitteifrslearning.com/learning/module/28/
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90
https://annualreport2020.volkswagenag.com/notes/balance-sheet-disclosures/liabilities/borrowing-costs.html
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https://sso.agc.gov.sg/SL/ITA1947-S115-2008?DocDate=20080303
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92
https://farmdocdaily.illinois.edu/2017/07/interest-rates-and-cost-of-short-term-borrowing.html
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93
https://mpra.ub.uni-muenchen.de/33627/1/IAS_23_Borrowing_Costs-A_Closer_Look.pdf
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https://www.tandfonline.com/doi/abs/10.1080/10291954.2012.11435165
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