Question: Create a table of Comparison for Section 25 Borrowing costs, highlighting and emphasizing the differences in terms of Recognition, Measurement, Classification, Presentation, and Disclosures among
Create a table of Comparison for Section 25 Borrowing costs, highlighting and emphasizing the differences in terms of Recognition, Measurement, Classification, Presentation, and Disclosures among Full PFRS, PFRS for SMEs, and PFRS for SEs.

SECTION 25. Borrowing Costs
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