PBE IPSAS 5 Borrowing Costs

  • Not-for-profit
  • Public Sector
  • Archived

Prescribes the accounting treatment for borrowing costs.

  • PBE IPSAS 5 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014
  • PBE IPSAS 5 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013