Release of Educational Material on Ind AS 23, Borrowing Costs

Ind AS 23 prescribes the accounting treatment for recognising the borrowing costs incurred by entities. It sets out the criteria for capitalising the borrowing costs or for charging the borrowing costs as expense to the statement of profit and loss.

The Educational Material on Ind AS 23, Borrowing Costs addresses certain relevant aspects envisaged in the Standard by way of brief summary of the Standard and Frequently Asked Questions (FAQs) which are being/expected to be encountered while implementing the Standard.

Relevant link to download the Educational Material:

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The First Branch of the Southern India Regional Council of ICAI in Kerala, the Ernakulam Branch, was set up on 1st December 1967. It is the largest Branch in the State with more than 2300 members and more than 8000 students.


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  • Ernakulam Branch of SIRC of ICAI
    ICAI Bhawan, Diwan's Road,
    Ernakulam- 682016