Question: please give me right answer thanks ! single choice Which of the following is not considered a borrowing cost under IAS 23? A.Interest expense calculated

please give me right answer thanks ! single choice

Which of the following is not considered a "borrowing cost" under IAS 23?

A.Interest expense calculated by the effective interest method under IFRS 9

B.Interest in respect of lease liabilities recognised in accordance with IFRS 16

C.Principal repayments on a loan for property, plant and equipment

D.Exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs

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