The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 23
-IssueDate 2024-01-01
-Paragraph 26
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=23&code=ifrs-tx-2024-en-r&anchor=para_26_a&doctype=Standard
-URIDate 2024-03-27

The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 16
-IssueDate 2024-01-01
-Paragraph 37
-Subparagraph f
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_37_f&doctype=Standard
-URIDate 2024-03-27

No definition available.