F1ANNEX
Annotations:
Amendments (Textual)
F1INTERNATIONAL ACCOUNTING STANDARD IAS 23(REVISED 1993)
Borrowing costs
BORROWING COSTS — ALLOWED ALTERNATIVE TREATMENT
Recognition
Commencement of capitalisation
F120.The capitalisation of borrowing costs as part of the cost of a qualifying asset should commence when:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).