CTHIn ForceLegislation
Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
15Borrowing costs
Start here
Get a plain-English read of 15
Turn the raw legal text into a practical explanation grounded in Public Governance, Performance and Accountability (Financial Reporting) Rule 2015.
15 Borrowing costs
When applying AASB 123 Borrowing Costs in preparation of financial statements, reporting entities that are not‑for‑profit entities must expense borrowing costs as incurred.