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.

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。 本号准则通常要求将借款费用立即予以 费用化，然而，作为所允许的备选处理方法，本号准则也允许将那些可直接归属于相关资产的购置、建造或 生产 的借款费用予以 资本化。 1．本号准则适用于借款费用的会计处理。 2．本号准则替代于1983年批准的国际会计准则第23号“借款费用的资本化”。 3．本号准则不 …

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 standard mandates that borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset must be capitalized as ...

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).

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 capitalised. All other borrowing costs are recognised as an expense.

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 expense. An entity shall apply this Standard in accounting for borrowing costs.

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. Other borrowing costs are recognised as an expense. Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of ...

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 borrowing costs are recognised as an expense. The 2024 Issued Standards include all amendments issued up to and including 31 December 2023.