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
  3. Differences between IAS 23 and SFAS 34 (paras. BC19-BC27)
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Differences between IAS 23 and SFAS 34 (paras. BC19-BC27)

Comparing proposed amendment...
BC19
Definition of borrowing costs (paras. BC20-BC21)
Definition of a qualifying asset (para. BC22)
Measurement (paras. BC23-BC24)
Disclosure requirements (paras. BC25-BC27)
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