Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of...
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Tagged As: Accounting policy, borrowing costs, interest bearing loans and borrowings, notes to the accounts, notes to the financial statements, sample disclosure, Sample Disclosure in Financial Statements
Financial instruments Financial instruments are recognised in the balance sheet when the Group has become a party to the contractual provisions of the instrument. Financial instruments are classified as liabilities or equity in accordance with the substance of...
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Tagged As: Accounting policy, cash and cash equivalents, derivative financial instrument, equity instrument, financial instruments, interest bearing loans and borrowings, notes to the accounts, notes to the financial statements, other none current investments, payables, receivables, sample disclosure, Sample Disclosure in Financial Statements, short term investments
