What are the differences in the amount of borrowing costs that can be capitalized under IFRS and

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What are the differences in the amount of borrowing costs that can be capitalized under IFRS and U.S. GAAP?

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International Accounting

ISBN: 978-0077862206

4th edition

Authors: Timothy Doupnik, Hector Perera

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Question Posted: Nov 26, 2015 12:27 AM

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What are the differences in the amount of borrowing costs that can be capitalized under IFRS and

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Borrowing costs are defined more broadly in IAS 23 than are interest costs in US GAAP For example ...View the full answer

International Accounting

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