When an entity applies AASB 129 Financial Reporting in Hyperinflationary Economies, it recognises as an expense the part of borrowing costs that compensates for inflation during the same period in accordance with paragraph 21 of that Standard. AASB 123 11 STANDARD Borrowing Costs Eligible for ...
内容提示: ACCOUNTING STANDARD AASB 123 BORROWING COSTS AASB 123 2 COPYRIGHT Abstract The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council’s policy of adopting the Standards of the International Accounting Standards Board (IASB) for application to reporting ...
ACCOUNTINGSTANDARDAASB123ACCOUNTINGSTANDARDAASB123ACCOUNTINGSTANDARDAASB123ACCOUNTINGSTANDARDAASB123 BORROWINGCOSTSBORROWINGCOSTSBORROWINGCOSTSBORROWINGCOSTS AASB1232COPYRIGHTAASB1232COPYRIGHTAASB1232COPYRIGHT AbstractAbstractAbstractAbstract TheTheTheAustralianAustralianAustralianAccountingAccountingAccountingStandardsStandardsStandards...
the acquirer b Any costs directly attributable to the business combination Discount rate is entity’s incremental cost of borrowing. 25 Date of exchange – date of acquisition for single transaction. Where in stages – date of acquisition is when acquirer obtains control 26 Deferred consideration...
(b) Any costs directly attributable to the business combination Discount rate is entity’s incremental cost of borrowing. 25 Date of exchange – date of acquisition (for single transaction). Where in stages – date of acquisition is when acquirer obtains control 26 Deferred consideration –...
for internally generated intangible assets (direct costs) and those costs that must be expensed (these include training, selling, administrative and general overheads). Note AASB 123 ‘Borrowing Costs’ specify the criteria for the recognition of borrowing costs in internally generated intangible assets...