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会計監査
会計監査
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移転価格
移転価格
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税務監査
税務監査
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税務訴訟
税務訴訟
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アドバンス・ルーリング
アドバンス・ルーリング
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租税条約に関する申請
租税条約に関する申請
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税務代理人
税務代理人
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外国籍個人総合所得税申告
外国籍個人総合所得税申告
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労働許可申請代行
労働許可申請代行
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台湾投資相談・外国人投資申請
台湾投資相談・外国人投資申請
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合併及び買収
合併及び買収
The International Accounting Standards Board (IASB) issued a revised version of IAS 23 Borrowing Costs in March 2007. The new standard will result in a change in accounting policy for entities that applied the benchmark treatment of expensing borrowing costs under the previous standard. These entities will now need to develop procedures to calculate the amount of borrowing costs to be capitalised.
Although the concept of capitalising borrowing costs is simple and familiar to many, putting that concept into practice frequently leads to questions. Many of these questions are considered in this guide.
The guide is intended to assist companies in applying IAS 32. We have not attempted to cover every aspect of IAS 23, however, we believe this guide will help in addressing the problems most often encountered in practice.
For further information on the guide or the issues raised in it, please contact us.