IAS 23
id:
ias-23-320-16652634
title:
IAS 23
text:
International Accounting Standard 23: Borrowing Costs or IAS 23 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). Borrowing costs refer to the interest & other costs that an entity incurs in connection with the borrowing of funds. IAS 23 provides guidance on how to measure borrowing costs, particularly when the costs of acquisition, construction or production are funded by an entity’s general borrowings. The standard mandates that bo
brand slug:
wiki
category slug:
encyclopedia
description:
International financial reporting standard
original url:
https://en.wikipedia.org/wiki/IAS_23
date created:
date modified:
2021-12-06T01:43:14Z
main entity:
{"identifier":"Q12755226","url":"https://www.wikidata.org/entity/Q12755226"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total:
13
integrity:
15