http://www.cpahandbook.com.au/blog/tags/ed35ipsas5borrowingcosts/ A blog for the CPA Australia Members' Handbook en CPA Australia Tue, 08 Feb 2011 06:30:00 GMT Pebble (http://pebble.sourceforge.net) http://backend.userland.com/rss http://www.cpahandbook.com.au/blog/2008/09/18/1221719040000.html <div><font size="2">The International Public Sector Accounting Standards Board (IPSASB) has issued exposure draft ED 35 IPSAS 5 <em>Borrowing Costs</em> (Revised 200X) for comment. Members may wish to comment on the ED because</font></div> <div><font size="2">the proposed IPSAS 5 differs from the IFRS equivalent, IAS 23 <em>Borrowing Costs</em>, mainly in respect of recognition. </font></div><p><a href="http://www.cpahandbook.com.au/blog/2008/09/18/1221719040000.html">Read more...</a></p> Accounting Standards http://www.cpahandbook.com.au/blog/2008/09/18/1221719040000.html#comments http://www.cpahandbook.com.au/blog/2008/09/18/1221719040000.html Thu, 18 Sep 2008 06:24:00 GMT