PBE IPSAS 5

Borrowing Costs

Prescribes the accounting treatment for borrowing costs.

  • PBE IPSAS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

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    Additional materials

    IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

    Download

  • PBE IPSAS 5 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

    Download

  • PBE IPSAS 5 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

    Download
Standards and guidance