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IPSASB exposure draft on borrowing costs

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image

22 Oct 2020

The International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft of non-authoritative guidance on borrowing costs.

Exposure Draft 74 IPSAS 5 'Borrowing Costs' – Non-Authoritative Guidance proposes the addition of non-authoritative guidance to IPSAS 5 Borrowing Costs that consists of implementation guidance and illustrative examples to clarify how the existing principles for when borrowing costs can be capitalised should be applied in various regularly encountered public sector contexts. The exposure draft does not propose amendments to the authoritative guidance in IPSAS 5.

Comments are requested by 1 March 2021.

Please click to access the following additional information on the IPSASB website:

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