Under the Accounting Standards Which of These Is Not Included

question 1

Multiple Choice

Under the accounting standards which of these is not included in finance costs?

• A)interest costs
• B)lease finance charges
• C)amortisation of discounts related to borrowing
• D)depreciation expense

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Definitions:

Seasonal Variation

Fluctuations in data or activity levels that occur regularly based on seasonal factors, such as weather, holidays, or school schedules.

Time Series Analysis

Time Series Analysis involves statistical techniques for analyzing time series data in order to extract meaningful statistics and characteristics of the data over time.

Five-period Moving Average

A type of moving average that calculates the average of the most recent five periods or intervals, used in time series analysis to smooth data.

Time Periods

Segments or intervals into which time is divided for the purpose of analysis, observation, or measurement.