About this document

Borrowing Costs: International Accounting Standard 23 by Bakhtawer Awan is a document available to read on EtoBox.

IAS 23 was issued by the International Accounting Standards Committee in 1993. It replaced IAS 23 Capitalisation of Borrowing Costs (issued March 1984) In March 2007 the IASB issued a revised version of IAS 23. It includes amendments resulting from IFRSs issued up to 31 December 2008.

Author

Bakhtawer Awan

Language

EN