IAS 23

  • 1 Posts
  • 1 Sections
  • 1 Types
Definitions
Borrowing Costs
Borrowing Costs Financing Costs Interest Payments Accounting IAS 23 Capitalization Expense Recognition Finance Management
Borrowing costs refer to the expenses incurred by an organization when it borrows money. These costs typically include interest payments and may also encompass arrangement fees and intermediary fees. Depending on accounting standards and conditions, they can either be expensed immediately or capitalized as an asset.
Read more about Borrowing Costs.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.