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)
  4. BC19
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

BC19

BC19 The following paragraphs summarise the main differences between IAS 23 and SFAS 34.

Comparing proposed amendment...
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