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