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AASB 123 - Borrowing Costs - August 2015
Accounting Standard AASB 123Accounting Standard AASB 123
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# Accounting Standard AASB 123
The Australian Accounting Standards Board made Accounting Standard AASB 123 Borrowing Costs under section 334 of the Corporations Act 2001 on 7 August 2015.
This compiled version of AASB 123 applies to annual periods beginning on or after 1 July 2021. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 6 March 2020 (see Compilation Details).