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Accounting Standards Interpretations 1: Substantial Period of Time - Accounting Standard (AS) 16, Borrowing Costs
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Accounting Standard (AS) 16, Borrowing Costs, defines the term ‘qualifying asset’ as “an asset that necessarily takes a substantial period of time to get ready for its intended use or sale”. The issue is what is the meaning of the expression ‘substantial period of time’ for the purpose of this definition.
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