IPSASB guidance on borrowing costs
04 Nov 2021
The International Public Sector Accounting Standards Board (IPSASB) has released non-authoritative guidance on borrowing costs.
Amendments to IPSAS 5 'Borrowing Costs' – Non-Authoritative Guidance adds 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 authoritative guidance in IPSAS 5 is not amended.
Please click to access the following additional information on the IPSASB website:
