icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
IAS 23: Borrowing CostsCore principle (para. 1)Scope (paras. 2-4)Definitions (paras. 5-7)Recognition (paras. 8-25)Disclosure (para. 26)Transitional provisions (paras. 27-28A)Effective date (paras. 29-29D)Withdrawal of IAS 23 (revised 1993) (para. 30)Appendix - Amendments to other pronouncementsApproval by the Board of IAS 23 issued in March 2007IAS 23: Basis for ConclusionsIntroduction (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-BC18Borrowing costs eligible for capitalisation (amendments issued in December 2017) (para. BC18A)Differences between IAS 23 and SFAS 34 (paras. BC19-BC27)BC19Definition 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 pronouncementsDissenting opinionsIAS 23: Implementation Guidance
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 28th December 2024
Original PDF
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
Previous
Version date: 10 February 2017 - onwards

IAS 23: Implementation Guidance

Previous