TY  - BOOK
ED  - International Federation of Accountants.
TI  - Borrowing costs
T2  - IFAC Public Sector Committee. Exposure Draft
AV  - HF 5601 .E96 199808 no.5
PY  - 1998///
CY  - New York, N.Y.
PB  - IFAC
KW  - Contabilidad
KW  - Costos
KW  - Préstamos
N1  - Scope, 1 --; Definitions, 7 --; Borrowing costs-benchmark treatment, 12 --; Borrowing costs-allowed alternative treatment, 17 --; Recognition, 19 --; Disclosure, 41 --; Transitional provisions, 42 --; Effective date, 43
ER  -