Exposure Draft 74, IPSAS 5, Borrowing Costs – Non-Authoritative Guidance
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
This Exposure Draft proposes the addition of non-authoritative guidance to IPSAS 5, Borrowing Costs. The proposed non-authoritative guidance would add implementation guidance and illustrative examples to IPSAS 5.
The new material proposed in ED 74 would clarify how the existing principles for when borrowing costs can be capitalized should be applied in various regularly encountered public sector contexts. No amendments are proposed to the authoritative material in IPSAS 5.
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Submitted Comment Letters
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CP Mg Álvaro Fonseca Vivas (104.51 KB)(Colombia)
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CNoCP (211.61 KB)(France)
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Swiss Public Sector Financial Reporting Advisory Committee (225.5 KB)(Switzerland)
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The Malaysian Institute of Certified Public Accountants (MICPA) (476.14 KB)(Malaysia)
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South African Accounting Standards Board (173.51 KB)()
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KIPF (Korea Institute of Public Finance) (774.56 KB)(Korea)
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The Japanese Institute of Certified Public Accountants (167.83 KB)(Japan)
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Conselho Federal de Contabilidade (470.4 KB)(Brazil)
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GNWT (125.25 KB)(Canada)
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Inter-American Accounting Association (249.92 KB)()
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Institute of Certified Public Accountants of Uganda (ICPAU) (40.42 KB)()
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NSW Treasury (707.19 KB)(Australia)
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Public Accountants and Auditors Board (PAAB) (228.32 KB)(Zimbabwe)
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Public Sector Accounting Board (Staff) (228.27 KB)(Canada)
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Public Sector Accounting Standards Board Kenya (385.11 KB)(Kenya)
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Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (149.97 KB)()
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Botswana Institute of Chartered Accountants (565.07 KB)(Botswana)
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The Institute of Chartered Accountant of India (120.93 KB)(India)