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Meaning of Borrowing as per As-3

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(Querist)
18 June 2011 Whether the Term Borrowing Includes Unsecured loans also , Or please clear me the meaning of Borrowings as per AS3 to check the applicability of AS-3
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CA Chandresh Agrawal

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CA Chandresh Agrawal (Expert)
20 June 2011 Yes borrowing also includes unsecured loan if obtained for long term purpose.
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Divya Mittal

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Divya Mittal (Querist)
20 June 2011 Thanks for your Reply.
Can you Please tell me about the concerned Links or Documents, so that I can verify.
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