Which of the Following Statements Regarding Borrowing Costs Is Correct

Multiple Choice

Which of the following statements regarding borrowing costs is correct?

A) Neither Private entity GAAP nor IFRS usually require disclosure these items.
B) They are usually amortized until the majority (51%) of the underlying products have been sold.
C) They are usually treated as product costs if they are incurred to bring inventories to a condition ready for sale.
D) All of these