NZ IAS 23

Borrowing Costs

Prescribes the accounting treatment for borrowing costs.

  • NZ IAS 23 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)

  • NZ IAS 23 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2015

  • Annual Improvements to NZ IFRSs 2015-2017 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2018

  • NZ IAS 23 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012

*Additional Material is restricted to those with NZ-assigned IP addresses only.