Borrowing costs (Section 20)

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Borrowing costs (Section 20) by Mind Map: Borrowing costs (Section 20)

1. Recognition and measurement

2. Presentation and disclosure

2.1. Disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Scope

3.3. Definitions

4. Current issues and further resources

4.1. Further Resources

4.1.1. Disclosure checklist