IAS 23 - Borrowing Costs

Topic area:
Status: 01.04.2001 |
Archived
Key words:
IFRS
Initiative
Official name
IAS 23 Borrowing Costs
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
01.04.2001
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Annual Improvements Projects 2015-2017 - IAS 12, IAS 23, IAS 28 (non-binding, INT)
IAS 39 - Finanzinstrumente: Ansatz und Bewertung (non-binding, INT)
IAS 17/IFRS 16 – leases (non-binding, INT)

Source: IASB, IAS 23 Borrowing Costs, 2001