Global Standards for the world economy

Wednesday 19 December 2018

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IAS 23 Borrowing Costs—Borrowing costs eligible for capitalisation


 Proposed changes – Annual improvements to IFRSs Recommendation for annual improvements (2015-2017 cycle)

IAS 23 Borrowing Costs—Borrowing costs eligible for capitalisation

The International Accounting Standards Board (the Board) proposes to clarify whether an entity transfers specific borrowings to the general borrowings pool once the construction of a qualifying asset is complete.