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 immediate recognition of borrowing costs as an expense. Other Standards have made minor consequential amendments to IAS 23.

1995年1月1日 · 《国际会计准则第23号-借款费用》（1984年7月公布，1993年12月修订） 英文名=IAS 23–Borrowing Costs首次生效时间=1995年1月1日最新修订时间=1993年12月修订历史=*1984年7月公布，1993年12月修订废止=

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.

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, including: Exchange differences arising from foreign currency borrowings to the extent that they are regarded as adjustments to interest costs (IAS 23.6).

International Accounting Standard 23: Borrowing Costs or IAS 23 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). Borrowing costs refer to the interest & other costs that an entity …

IAS 23 states that ‘Borrowing costs may include…exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs’ (emphasis added). The request asked for guidance both on the treatment of foreign exchange gains and losses and on the treatment of any derivatives used to ...

2025年1月6日 · This blog post explains the core principles of IAS 23 Borrowing Costs, detailing how to capitalize borrowing costs for qualifying assets, with an illustrative example of calculating and capitalizing interest expenses during the construction of office buildings.

A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and …

1995年1月1日 · IAS 23 sets criteria when borrowing costs are eligible for capitalization and requires including these costs into cost of an asset (immediate expensing is not allowed). The rules for commencement of capitalization, suspension of capitalization and cessation of capitalization of borrowing costs are prescribed.

IAS 23 was reissued in March 2007 and is applicable for annual reporting periods commencing on or after 1 January 2009. IAS 23 shall be applied in accounting for borrowing costs but it does not deal with the actual or imputed cost of equity, including preferred capital not classified as a …