CTHRepealedLegislation
AASB 123 - Borrowing Costs - July 2004
Differences BetweenAASB 123 AND AASB 103Differences BetweenAASB 123 AND AASB 1036
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Differences Between
AASB 123 AND AASB 1036
This analysis of differences accompanies, but is not part of, AASB 123.
This section identifies differences between AASB 1036 Borrowing Costs and AASB 123 Borrowing Costs under the following headings.
A: Incompatibilities between AASB 1036 and AASB 123
B: AASB 1036 is more detailed or restrictive
C: AASB 123 is more detailed or restrictive
D: AASB 1036 disclosures are more extensive
E: AASB 123 disclosures are more extensive
The analysis of differences should not be taken as providing an exhaustive list of differences.