TAILIEUCHUNG - International Accounting Standard 23: Borrowing costs

This version was issued in March 2007 and includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 23 Borrowing Costs was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 23 Capitalisation of Borrowing Costs (issued March 1984). | IAS 23 International Accounting Standard 23 Borrowing Costs This version was issued in March 2007 and includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 23 Borrowing Costs was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 23 Capitalisation of Borrowing Costs (issued March 1984). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 23 was amended by IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003). In March 2007 the IASB issued a revised IAS 23. Since then, IAS 23 and its accompanying documents have been amended by Improvements to IFRSs (issued May 2008).* The following Interpretations refer to IAS 23: • IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (issued May 2004 and subsequently amended) • IFRIC 12 Service Concession Arrangements (issued November 2006 and subsequently amended). * effective date 1 January 2009 © IASCF 1393 IAS 23 CONTENTS paragraphs INTERNATIONAL ACCOUNTING STANDARD 23 BORROWING COSTS CORE PRINCIPLE 1 SCOPE 2–4 DEFINITIONS 5–7 RECOGNITION 8–25 Borrowing costs eligible for capitalisation 10–15 Excess of the carrying amount of the qualifying asset over recoverable amount 16 Commencement of capitalisation 17–19 Suspension of capitalisation 20–21 Cessation of capitalisation 22–25 DISCLOSURE 26 TRANSITIONAL PROVISIONS 27–28 EFFECTIVE DATE 29–29A WITHDRAWAL OF IAS 23 (REVISED 1993) 30 APPENDIX Amendments to other pronouncements APPROVAL BY THE BOARD OF IAS 23 ISSUED IN MARCH 2007 BASIS FOR CONCLUSIONS DISSENTING OPINIONS APPENDIX Amendments to Basis for Conclusions on other pronouncements AMENDMENTS TO GUIDANCE ON OTHER PRONOUNCEMENTS TABLE OF .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Borrowing costs
• International Accounting Standard 23
• Accounting policies
• Qualifying asset
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting estimates
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Presentation of financial statements
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• The reporting period
• International Accounting Standard 10
• Reporting period
• Construction contracts
• International Accounting Standard 11
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation
• Intangible assets
• International Accounting Standard 38
• Future economic benefits