Deloitte comment letter on tentative agenda decision on IAS 23 — Borrowing costs on land

Published on: 21 Aug, 2018

We have commented on the IFRS Interpretations Committee's publication in the June 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on when an entity ceases capitalising borrowing costs on land.

We agree with the IFRS Interpretations Committee's decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Download the full comment letter below.


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