TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 23

This version includes amendments resulting from IFRSs issued up to 17 January 2008. 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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. The following Interpretations. | IAS 23 International Accounting Standard 23 Borrowing Costs This version includes amendments resulting from IFRSs issued up to 17 January 2008. 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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. 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 . IASCF 1369 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 WITHDRAWAL OF IAS 23 REVISED 1993 30 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 23 BY THE BOARD BASIS FOR CONCLUSIONS DISSENTING OPINIONS APPENDIX Amendments to Basis for Conclusions on other pronouncements AMENDMENTS TO GUIDANCE ON OTHER PRONOUNCEMENTS TABLE OF CONCORDANCE 1370 iascf IAS 23 International Accounting Standard 23 Borrowing Costs IAS 23 is set out in paragraphs 1-30. All of the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 23 should be read in the context of its core principle and the .

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