Which international accounting stander is used to treat borrowing cost?

The International Accounting Standards Board (IASB) issued a revised version ....
benchmark treatment was to expense all borrowing costs.
...1 IAS23 Borrowing Costs

IAS23 Borrowing Cost.

IAS23,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

IAS23 ........................

International accounting standard no.23 For borrowing costs

IAS23