A practical guide to capitalisation of borrowing costs

November 2008

This 16-page publication looks at some of the practical implications of applying IAS 23 (revised), 'Borrowing costs'. The questions and answers cover scope and definitions, borrowing costs eligible for capitalisation, foreign exchange differences, interaction between IAS 23 and IAS 11, transition, first-time adoption and US GAAP differences.

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Joanna Malvern: Publications manager

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