IAS 23 - Borrowing Costs

# Reference Concept Name
1 ifrs-full:DisclosureOfBorrowingCostsExplanatory
2 IAS 23 26 a ifrs-full:BorrowingCostsCapitalised
3 IAS 23 26 b ifrs-full:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation