1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 23: Borrowing Costs
  2. IAS 23: Basis for Conclusions
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IAS 23: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC3)
Amendments to the scope (paras. BC4-BC6)
Assets measured at fair value (para. BC4)
Inventories that are manufactured, or otherwise produced, in large quantities on a repetitive basis (paras. BC5-BC6)
Elimination of the option of immediate recognition as an expense of borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset (paras. BC7-BC14)
Borrowing costs eligible for capitalisation (amendments issued in December 2017) (paras. BC14A-BC14E)
Effective date and transition (paras. BC15-BC18A)
BC15-BC18
Borrowing costs eligible for capitalisation (amendments issued in December 2017) (para. BC18A)
Differences between IAS 23 and SFAS 34 (paras. BC19-BC27)
BC19
Definition of borrowing costs (paras. BC20-BC21)
Definition of a qualifying asset (para. BC22)
Measurement (paras. BC23-BC24)
Disclosure requirements (paras. BC25-BC27)
Appendix - Amendments to Basis for Conclusions on other pronouncements
Dissenting opinions
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