alleryStart learning →Which lease item can be a borrowing cost?
ALease deposit refunds
BRent received on leases
CInterest on lease liabilities
DLease premium received
Answer & Solution
Correct answer: C. Interest on lease liabilities
Interest on lease liabilities recognised under Ind AS 116 is listed among items that may be borrowing costs.
Keep practising Ind AS 23 Borrowing Costs and Ind AS 40 Investment Property
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