The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)

Accounting Standard for Local Bodies (ASLB) 4 Borrowing Costs (Based on Correspinding IPSAS 5)

Accounting Standard for Local Bodies (ASLB) 5, ‘Borrowing Costs’:
Bar Code: 978-81-8441-163-8
₹ 50.00
excluding shipping

This Standard prescribes the accounting treatment of borrowing costs. It prescribes that what constitutes the borrowing costs and in what circumstances these should be recognised as expense or to be capitalised.

Products specifications
Publication Member Publication
Author Accounting Standards for Local Bodies
Type Paperback