ADOPTION OF THE PHILIPPINE ACCOUNTING STANDARDS ( PAS 23) – BORROWING COSTS AND THE AS PART OF THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE PHILIPPINES
National Administrative Register [ PRC BOARD OF ACCOUNTANCY RESOLUTION NO. 198, S. OF 2007, December 28, 2007 ]
Text Available at Office of the National Administrative Register, U. P. Law Complex, Diliman, Quezon City
Adopted: 28 Dec. 2007