Exhibits
Requirements
Which of the following is not a disclosure requirement under IAS # 23?
A. Actual rate on specific debt identified with a given qualifying asset.
B. Amount of borrowing costs capitalised during the period.
C. Segregation of ‘qualifying assets’ from other assets on the SFP or as a disclosure in the footnotes to the F/Ss.
D. Capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation.
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