Abstract
Abstract This search aims basically at studying the ability of applying the Standard of Borrowing Costs by the Palestinian General Contributing Manufacturing Companies (PGCMC). They were listed at Palestinian Securities Market. This done by doing a special questionnaire designed and distributed among employees who are working in the financial departments and responsible for preparing the financial statements in the ten examined companies. The results of the study revealed that: 1. Most of workers ensured the importance of preparing the financial statements according to the International Accounting Standards; this would increase the credibility of beneficiaries in these companies. 2. There is a wide awareness by the administration of the (PGCMC) to the essential of applying the Standard of Borrowing Costs. 3. There is a wide application of Standard of Borrowing Costs among examined companies. 4. The applied companies of the Standard of Borrowing Costs followed the rules of funding which are widely agreed the International Accounting Standards. The study recommended that the administration of companies should concern the application of international accounting standards and auditing standards to give the financial data more credibility locally and internationally. ً.
