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Borrowing Costs
Prescribes the accounting treatment for borrowing costs.
Date of issue: Sep 2014
Date compiled to: 31 Dec 2022
External Resource
Date of issue: Jun 2022
Date compiled to: 31 Jan 2021
Date compiled to: 31 Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)
Date compiled to: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)
Last Updated: 02 April 2022