International Accounting Standard 23: Borrowing Costs or IAS 23 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). Borrowing costs refer to the interest & other costs that an entity incurs in connection with the borrowing of funds. IAS 23 provides guidance on how to measure borrowing costs, particularly when the costs of acquisition, construction or production are funded by an entity’s general borrowings. The standard mandates that borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset must be capitalized as part of that asset. Other borrowing costs are recognised as an expense.[1]
IAS 23 was issued in 1984 and came into effect on January 1, 1986.
International Accounting Standard 23: Borrowing Costs or IAS23 is an international financial reporting standard adopted by the International Accounting...
Indian Administrative Service (IAS) is the administrative arm of the All India Services of Government of India. The IAS is one of the three All India Services...
The IAS machine was the first electronic computer built at the Institute for Advanced Study (IAS) in Princeton, New Jersey. It is sometimes called the...
Framework for Financial Reporting； The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) —developed by...
IAS 2 is an international financial reporting standard produced and disseminated by the International Accounting Standards Board (IASB) to provide guidance...
Indian Administrative Service (IAS) officer who served in West Bengal. He is currently the director of the Officers IAS Academy, Chennai. After completing...
a literacy rate of 90.9%. Scheduled Castes and Scheduled Tribes make up 6.23% and 1.12% of the population respectively. Marathi is the most spoken language...
Secretary of India. He assumed the office on 23 August 2019, succeeding Rajiv Gauba. He is a senior IAS officer of 1984 batch, from Assam Meghalaya cadre...
Parliament from Bhubaneswar. A former Odisha cadre Indian Administrative Service (IAS) officer of the 1994 batch, Sarangi quit her job and joined the BJP on 27...
Affairs Secretary, Sri Santanu Basu, IAS23 Information Technology and Electronics Secretary, Sri Randhir Kumar, IAS 24 Irrigation and Waterways Principal...
Retrieved 18 December 2020. "Central Vista Redevelopment Project". Drishti IAS. 23 April 2020. Retrieved 22 September 2020. "'There's nothing we are doing...
Administrative Service (IAS). Rawat is currently posted as the Commissioner of Kumaon division, Uttarakhand. Rawat is an IAS officer from the 2007 batch...
Ashwini Vaishnaw (born 18 July 1970) is an Indian politician and former IAS officer who is currently serving as the 39th Minister of Railways, 55th Communications...
Jawed Usmani (Hindi: जावेद उस्मानी; Urdu: جاوید عثمانی) is a retired IAS officer. He also served as the Chief Information Commissioner of Uttar Pradesh...
the IAS cadre and also conduct the Foundation Course of Group-A Central Civil Services. After completion of training, the trainee officers of IAS cadre...
Indian bureaucrat. She is an officer of the Indian Administrative Service (IAS) belonging to the Karnataka cadre from the 2009 batch. Sindhuri was born...
independent from the British Empire. Along with the Indian Administrative Service (IAS) and the Indian Forest Service (IFS), the IPS is part of the All India Services...
retired 1980 batch Indian Administrative Service (IAS) officer of Tamil Nadu cadre. During his career as an IAS officer, Das served in various capacities for...
all-round student". Before joining IAS, he worked as an Indian Police Service officer for one year. Swarup joined IAS in 1981 and is the recipient of Director's...
Inform IAS Plus IAS 8 para 5 IAS 8 para 7 IAS 8 para 10 IAS 8 para 11 IAS 8 para 12 IAS 8 para 13 IAS 8 para 14 IAS 8 para 19(a) IAS 8 para 19(b) IAS 8 paras...
of the IFRS standard IAS 38 Paragraphs 54 and 57 of the IFRS standard IAS 38 Paragraph 27 of the IFRS standard IAS 37 Paragraph 23 of the IFRS standard...
Vol 22, PW 23. "PMO elevates Gujarat cadre IAS officer Hardik Shah as personal secretary to PM". The Economic Times. 31 July 2020. "Three IAS babus transferred"...
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