Question: Identify when borrowing costs can be capitalised. Also explain what happens to borrowing costs when they may not be capitalised. - Your answer must comply

 Identify when borrowing costs can be capitalised. Also explain what happens

Identify when borrowing costs can be capitalised. Also explain what happens to borrowing costs when they may not be capitalised. - Your answer must comply with the requirements of International Financial Reporting Standards (IFRS)

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