Showing posts with label
Borrowing Cost
.
Show all posts
Showing posts with label
Borrowing Cost
.
Show all posts
Thursday, February 11, 2010
Determining the time period for capitalization of borrowing costs
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An entity should begin capitalizing borrowing costs on the commencement date. Three conditions must be met before the capitalization perio...
Friday, December 4, 2009
Guidebook to IAS 23 Borrowing Costs
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The International Accounting Standards Board (IASB) issued a revised version of IAS 23 Borrowing Costs (IAS 23) in March 2007. In the revis...
Monday, September 1, 2008
IAS 23 versus SFAS 34 – several main differences
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The Basis for Conclusions on IAS 23 Borrowing Costs which accompanies, but not as part of IAS 23, revealed out several major differences be...
The Core Principles of IAS 23 Borrowing Costs
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IAS 23 (revised March 2007) uses the following terms with the meanings specified : Borrowing costs are interest and other costs that an e...
The Chronology of IAS 23 Borrowing Costs and why it was revised
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IAS 23 Borrowing Costs was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 23 Capitalisation o...
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