A practical guide to capitalisation of borrowing costs

PricewaterhouseCoopers har publisert en praktisk guide til IAS 23R "Borrowing costs". Publikasjonen omhandler noen av de praktiske konsekvensene ved innføring av standarden gjennom spørsmål og svar, herunder: Virkeområde og definisjoner, lånekostnader som kan balanseføres, valuta, forholdet mellom IAS 23 og IAS 11, overgang til ny standard, førstegangs bruk og avvik mot US GAAP.

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Lin Haugen Skjærstad: Lin Haugen Skjærstad

Teamleader; Teamleader; Tlf: 952 60 088; Email

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A practical guide to capitalisation of borrowing costs

Lin Haugen Skjærstad

Teamleader