Global Standards for the world economy

Thursday 21 January 2021

ProjectsWork plan for IFRSIAS 23 Borrowing Costs—Borrowing costs eligible for capitalisationDiscussion and papers

IAS 23 Borrowing Costs—Borrowing costs eligible for capitalisation

Discussion and papers

Current stage

Date Ref. Title Recording Update

July 2016
(IASB)

12

Agenda Paper 12G: Annual Improvements to IFRS 2015-2017 Cycle: Due Process Steps

October 2015
(IASB)

12

IAS 23 Borrowing Costs: Borrowing costs on completed qualifying asset

July 2015
(IFRS-IC)

7

IAS 23 Borrowing Costs: Borrowing costs on completed qualifying asset

May 2015
(IFRS-IC)

9

IAS 23 Borrowing Costs: Borrowing costs on completed qualifying assets