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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
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Effective date and transition (paras. BC15-BC18A)

BC15-BC18
Borrowing costs eligible for capitalisation (amendments issued in December 2017) (para. BC18A)
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