Exposure Draft 74, IPSAS 5, Borrowing Costs – Non-Authoritative Guidance

Oct 21, 2020 | Exposure Drafts and Consultation Papers

Comments due by: Mar 01, 2021

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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