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2. Scope. Para 2 of IAS 23 Borrowing Costs sets the scope asAN ENTITY SHALL APPLY THIS STANDARD IN ACCOUNTING FOR BORROWING COSTS. NOT INCLUDINGImputed or actual COST OF EQUITY, including preferred capital classified as equity. 3. Definitions. Borrowing Cost: Interest and other cost incurred by the entity in connection with borrowing funds.Qualifying Asset: The asset which necessarily takes a substantial period of time to get ready for its intended use or sale..

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