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(CA BHAVIK CHOKSHI Final FR/SFM
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00:00:00 Introduction
00:00:18 Accounting
00:02:36 Scope: Exclusions
00:04:07 Borrowing Cost
00:11:38 Timing for Capitalization
00:13:54 Capitalization of Borrowing Cost
00:23:22 Expenditure Incurred for Qualifying Asset
00:26:06 Borrowing Cost in CFS