CTHRepealedLegislation
AASB 123 - Borrowing Costs - June 2007
DisclosureDisclosure
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Disclosure
26 An entity shall disclose:
(a) the amount of borrowing costs capitalised during the period; and
(b) the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation.
Aus26.1 A not-for-profit public sector entity shall disclose the accounting policy adopted for borrowing costs.