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- International Accounting Standard 23: Borrowing Costs or IAS 23 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). Borrowing costs refer to the interest & other costs that an entity incurs in connection with the borrowing of funds. 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 part of that asset. Other borrowing costs are recognised as an expense. IAS 23 was issued in 1984 and came into effect on January 1, 1986. (en)
- МСФО (IAS) 23 «Затраты по займам» — международный стандарт финансовой отчетности определяет, в какой мере предприятиям разрешено капитализировать затраты по займам, понесенные в связи с привлечением средств на финансирование приобретения определенных активов,и действует с 01.01.1986 года, с изменениями от 01.01.2009 года,введен в действие для применения на территории Российской Федерации приказом Минфина России от 25.11.2011 № 160н. (ru)
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- МСФО (IAS) 23 «Затраты по займам» — международный стандарт финансовой отчетности определяет, в какой мере предприятиям разрешено капитализировать затраты по займам, понесенные в связи с привлечением средств на финансирование приобретения определенных активов,и действует с 01.01.1986 года, с изменениями от 01.01.2009 года,введен в действие для применения на территории Российской Федерации приказом Минфина России от 25.11.2011 № 160н. (ru)
- International Accounting Standard 23: Borrowing Costs or IAS 23 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). Borrowing costs refer to the interest & other costs that an entity incurs in connection with the borrowing of funds. 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 part of that asset. Other borrowing costs are recognised as an expense. (en)
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