CTHRepealedLegislation
AASB 123 - Borrowing Costs - June 2007
AASB 123 and IAS 23AASB 123 and IAS 23
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AASB 123 and IAS 23
AASB 123 Borrowing Costs as amended incorporates IAS 23 Borrowing Costs as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 23) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering. Paragraphs that apply only to not-for-profit entities begin by identifying their limited applicability.