Which of the following is not an example of borrowing costs as defined by AASB 123?

Question

Quizplus · Accepted Answer

AASB 123 defines borrowing costs as interest and other costs incurred by an entity in relation to the borrowing of funds, except when those costs are directly attributable to the acquisition, construction, or production of qualifying assets (such as property, plant, and equipment). Net present value calculated by projected cash inflows and outflows is not a borrowing cost but rather a method of evaluating investment decisions.

Which of the Following Is Not an Example of Borrowing