Borrowing cost disclosures: state accounting policy and capitalised amount in tax audit reporting under ICDS IX. Disclosure obligations under ICDS IX require reporting of borrowing costs in Form 3CD: the accounting policy for borrowing costs adopted by the assessee ... Summary
Borrowing cost disclosures: state accounting policy and capitalised amount in tax audit reporting under ICDS IX.
Disclosure obligations under ICDS IX require reporting of borrowing costs in Form 3CD: the accounting policy for borrowing costs adopted by the assessee and the amount of borrowing costs capitalised during the previous year.
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