Tax Talk Nepal › Forums › Discuss › Audit/Accounts › Can bribe money be borrowing cost? This topic has 0 replies, 1 voice, and was last updated 10 months ago by Shishir Thapaliya. Can bribe money be borrowing cost? Shishir ThapaliyaMember May 31, 2020 at 7:52 am Bribe had to be provided in order to secure a loan for constructing a qualifying asset. Will this form a borrowing cost as per IAS/NAS 23? Like 0 Viewing 1 post (of 1 total) You must be logged in to reply to this topic.