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 2016

    Date of issue: Sep 2014

    Date compiled to: Dec 2015

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

    Date of issue: Sep 2014

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

    Date of issue: May 2013

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Standards