CTHRepealedLegislation
AASB 123 - Borrowing Costs - June 2007
DELETED IAS 23 TEXTDELETED IAS 23 TEXT
Start here
Get a plain-English read of DELETED IAS 23 TEXT
Turn the raw legal text into a practical explanation grounded in AASB 123 - Borrowing Costs - June 2007.
DELETED IAS 23 TEXT
Deleted IAS 23 text is not part of AASB 123.
Paragraph 29
An entity shall apply the Standard for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the Standard from a date before 1 January 2009, it shall disclose that fact.
Paragraph 30
This Standard supersedes IAS 23 Borrowing Costs revised in 1993.