Deleted IAS 23 text

Deleted IAS 23 text is not part of AASB 123.

29A

Paragraph 6 was amended by Improvements to IFRSs issued in May 2008. An entity shall apply that amendment for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact.

30

This Standard supersedes IAS 23 Borrowing Costs revised in 1993.