GUPTA, Ambrish. A Study into the Impact of IFRS (Ind AS) ’Borrowing Costs’ on Corporate Financials and Government Revenues. Indian Journal of Finance, [S. l.], v. 8, n. 4, p. 17–27, 2014. DOI: 10.17010/ijf/2014/v8i4/71920. Disponível em: https://www.indianjournalofcapitalmarkets.com/index.php/IJF/article/view/71920. Acesso em: 6 aug. 2025.