New Zealand Equivalent to International Accounting Standard 23

Prescribes the accounting treatment for borrowing costs.

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Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

• NZ IAS 23 – This version is effective for reporting periods beginning on or after
  1 Jan 2019 (early application permitted)

  Date of issue: Nov 2012

  Date compiled to: Feb 2018

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