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  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2017
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  1. IAS 23: Borrowing Costs
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IAS 23: Borrowing Costs

Comparing proposed amendment...
Core 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 pronouncements
Approval by the Board of IAS 23 issued in March 2007
IAS 23: Basis for Conclusions
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
IAS 23: Implementation Guidance
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