CTHRepealedLegislation
AASB 123 - Borrowing Costs - June 2007
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 14 June 2007.
This compiled version of AASB 123 applies to annual reporting periods beginning on or after 1 January 2018. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 28 January 2015 (see Compilation Details).