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IAS 23 Borrowing costs. Accounting summary - 2017 - 05. 1. Objective. Borrowing costs are finance charges that are directly attributable to the acquisition, construction or production of a qualifying asset that forms part of the cost of that asset, i.e. such costs are capitalised. All other borrowing costs are recognised as an
12 May 2015 capitalisation rate for other qualifying assets under IAS 23 Borrowing Costs. 2. The objective of this Agenda Paper is to provide the Interpretations Committee with a summary of the issue and the staff's research, analysis and recommendation. 3. The submission is reproduced in full in Appendix B to this Staff
22 Sep 2011 IAS 23 (1993) permits the benchmark treatment of expensing borrowing costs relating to qualifying . are complete. When the construction of a qualifying asset is completed in parts and each part is capable of being used while construction continues on other parts, capitalisation of borrowing costs shall
IAS 23 requires that borrowing costs directly attributable to the acquisition, construction or production of a 'qualifying asset' (one that necessarily takes a substantial period [IAS 23.20] Capitalisation should cease when substantially all of the activities necessary to prepare the asset for its intended use or sale are complete.
This publication looks at some of the practical questions that have been raised about how to apply IAS 23R. It is intended to be guidance on how to apply the standard, not to create a subset of additional rules. Entities should consider the full text of the standards, consult with their auditors and apply professional judgement
20 Jun 2007 IAS 23 of recognising borrowing costs immediately as an expense to the extent that they are directly EFRAG issued a draft version of this letter for public comment and, when finalising its advice and the content of this more complete implementation of the cost-accruals model. In their view, if if one is
EC staff consolidated version as of 16 September 2009,. EN – EU IAS 23. FOR INFORMATION PURPOSES ONLY. 1. International Accounting Standard 23. Borrowing Costs. Core principle. 1. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of
Full-text (PDF) | The International Accounting Standards Committee issued the the International Accounting Standard 23, Borrowing Costs. The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs. This standard requires the capitalisation of all borrowing costs that are d
IAS 23. International Accounting Standard 23. Borrowing Costs. This version was issued in March 2007 and includes amendments resulting from IFRSs issued up to . 23. An asset is normally ready for its intended use or sale when the physical construction of the asset is complete even though routine administrative work
International Accounting Standard 23. Borrowing Costs. Core principle. 1. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. Other borrowing costs are recognised as an expense. Scope. 2. An entity shall apply this Standard in

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February 2018