CTHRepealedLegislation
AASB 123 - Borrowing Costs - June 2007
Accounting Standard AASB 123 Borrowing CAccounting Standard AASB 123 Borrowing Costs as amended
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Accounting Standard AASB 123 Borrowing Costs as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2018. It takes into account amendments up to and including 28 January 2015 and was prepared on 2 April 2015 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 123 (June 2007) as amended by other Accounting Standards, which are listed in the Table below.