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IAS 23: Borrowing Costs

Course Content
IFRS Diploma
International Financial Reporting Standards
0/36
IAS 1: Presentation of Financial Statements
IAS 2: Inventories
IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10: Events after the Reporting Period
IAS 12: Income Taxes
IAS 16: Properties, Plant and Equipment
IAS 17: Leases
IAS 19: Employee Benefits
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
IAS 21: the Effects of Change in Foreign Exchange Rates
IAS 23: Borrowing Costs
IAS 24: Related Party Disclosures
IAS 27: Separate Financial Statements
IAS 28: Investments in Associates and Joint Ventures
IAS 32: Financial Instruments: Presentation
IAS 33: Earnings per Share
IAS 34: Interim Financial Reporting
IAS 36: Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38: Intangible Assets
IAS 40: Investment Properties
IAS 41: Agriculture
IFRS 1: First-Time Adoption of International Financial Reporting Standards
IFRS 2: Share-Based Payment
IFRS 3: Business Combinations
IFRS 5: Disposal of Non-current Assets and Reporting of Discontinued Operations
IFRS 6: Explorations for and Evaluation of Mineral Resources
IFRS 7: Financial Instruments: Disclosure
IFRS 8: Operating Segments
IFRS 9: Financial Instruments
IFRS 10: Consolidated Financial Statements
IFRS 11: Joint Arrangements
IFRS 12: Disclosure of Interests in Other Entities
IFRS 13: Fair value Measurement
IFRS 15: Revenue from Contracts with Customers.
OTHER STATEMENTS
International Financial Reporting Standards Diploma
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