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Sample Disclosure – Note On Early Adoption Of Accounting Standards, FRS 123 Borrowing Costs (10 November 2009)

Early Adoption Of Accounting Standards – FRS 123 Borrowing Costs

The Company has applied early adoption of FRS 123, Borrowing Costs for the current financial year although compliance with this standard is mandatory only with effect from 1 January 2010. The effect of the change in the accounting policy due to the early adoption [...]