IAS 23 Borrowing Costs replaced IAS 23 Capitalisation of Borrowing Costs (issued in March 1984). In March 2007 the Board issued a revised IAS 23 that eliminated the option of …

IAS 23 provides guidance on how to measure borrowing costs, particularly when the costs of acquisition, construction or production are funded by an entity’s general borrowings.

1995年1月1日 · 1983年批准的国际会计准则第23号“借款费用的资本化”。 本条目为官方文献,除调整排版外请不要随意更改内容! 本号准则旨在说明 借款费用 的会计处理。 本号准则通常要求 …

IAS 23 outlines the accounting treatment for borrowing costs directly attributable to the acquisition, construction, or production of qualifying assets.

IAS 23 provides guidance on how to measure borrowing costs, particularly when the costs of acquisition, construction or production are funded by an entity’s general borrowings. The …

2024年5月17日 · Borrowing costs in the scope of IAS 23 comprise interest and other costs incurred by an entity in relation to the borrowing of funds (IAS 23.5). IAS 23 lists examples of …

Borrowing costs are finance charges that are directly attributable to the acquisition, construction or production of a qualifying asset that forms part of the cost of that asset, i.e. such costs are …

Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. Other borrowing costs are recognised as an …

IAS 23 Borrowing Costs Core principle Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. …

IAS 23 Borrowing Costs requires borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset to form part of the cost of that asset. Other …