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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
12303	Recognition of borrowing costs Two types of borrowing costs (1) Type 1: borrowing costs that are directly attributable to acquisition of qualifying assets (2) Type 2: borrowing costs that are not directly attributable to acquisition of qualifying assets Recognition (1) Type 1 borrowing costs are recognised as part of cost of the asset (2) Type 1 borrowing costs are recognised as an expense

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