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AASB 123 - Borrowing Costs - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2005B0151415 July 2004 - 30 December 2022

When applicable, this Standard supersedes AASB 1036 - Borrowing Costs - December 1997, and AAS 34 - Borrowing Costs - December 1997. When applicable this Standard is superseded by AASB 123 - Borrowing Costs - June 2007 (F2007L01794).


Legislation text