62 paragraphs found in AASB 123
Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. …
A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. …
Paragraphs 26 and Aus26.1 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities …
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 …
This Standard uses the following terms with the meanings specified: …
Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. …
A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. …