International Accounting Standard 23: Borrowing costs

This version was issued in March 2007 and includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 23 Borrowing Costs was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 23 Capitalisation of Borrowing Costs (issued March 1984).