Global Standards for the world economy

Tuesday 19 November 2019

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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.