Amendments to IPSAS 5, Borrowing Costs - Non-Authoritative Guidance

[News]

Published: 

Wed, 2021-11-03

Items: 

Amendments to IPSAS 5, Borrowing Costs - Non-Authoritative Guidance

IPSAS 5 At-a-Glance

Disable Login Requirement: 

0

Issues, Insights & Interest Areas: 

Public Sector/Sovereign Debt

Language: 

English

Publication Type: 

Handbooks, Standards, and Pronouncements

Source: 

IPSASB

This pronouncement adds of non-authoritative guidance to IPSAS 5, Borrowing Costs. The non-authoritative guidance adds implementation guidance and illustrative examples to IPSAS 5.

The new material in ED 74 illustrates how the existing principles for when borrowing costs can be capitalized are applied in various regularly encountered public sector scenarios. No amendments are proposed to the authoritative material in IPSAS 5.

ED Status: 

http://feeds.feedburner.com/~r/ifac-issues-insights/~4/fhnLedZ4Cz8

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