IAS 23 Borrowing cost Forums › ACCA Forums › ACCA FR Financial Reporting Forums › IAS 23 Borrowing cost This topic has 0 replies, 1 voice, and was last updated 7 years ago by walo123. Viewing 1 post (of 1 total) Author Posts April 20, 2019 at 12:28 pm #513585 walo123Participant Topics: 1Replies: 1☆ Example 3 : Hi Sir, Why are we using 9/12 and 1/12 when construction started in March till December? shouldn’t it be 9/10 and 1/10? Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In