A practical guide to capitalisation of borrowing costs

A Practical guide to capitalisation of borrowing costs - November 2008Download A practical guide to capitalisation of borrowing costs Download A practical guide to capitalisation of borrowing costs (764kb)

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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