Go to main content Go to main navigation Go to page search Go to page footer
XRB logo
Contact us Sign Up Sign in
  • Standards

    • Auditing and assurance standards
    • Accounting standards
    • Climate standards
    • Recently issued
  • Consultations

    • Accounting standards open for consultation
    • Auditing and assurance standards open for consultation
    • Climate standards open for consultation
  • Submissions

    • Accounting submissions
    • Auditing and assurance submissions
    • Climate submissions
    • XRB Board submissions
  • Events
  • News

    • XRB Update
    • Accounting Alert
    • Audit and Assurance Alert
    • Climate Alert
    • Other updates
    • Speeches
  • About us

    • Our People
    • Governance
    • Our strategic framework
    • Accountability documents
    • Careers
  • Board meetings

    • Auditing and Assurance Standards Board Meetings
    • Accounting Standards Board Meetings
    • Sustainability Reporting Board Meetings
Contact us Sign Up Sign in
Home Standards Accounting standards For-Profit Standards Standards list NZ IAS 23

NZ IAS 23

Borrowing Costs


View this Standard in the Standards Navigator Cursor

spiral image

Prescribes the accounting treatment for borrowing costs.

  • 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

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

Related pages

  • NZ IAS 23 Archived version
  • Supporting materials for IFRS Standards
Standards
  • Auditing and assurance standards
  • Accounting standards
    • Accounting Standards Framework
    • Reporting made simple
    • Incorporated Societies
    • For-Profit Standards
      • Conceptual Frameworks
      • Glossary
      • IFRS Practice Statements and Guides
      • IFRS Interpretations Committee
      • Tier 1 & 2
    • Not-for-Profit Standards
    • Public sector Standards
    • Archived standards
    • IFRS Interpretations Committee
    • Support and resources
  • Climate standards
  • Recently issued

Last Updated: 25 July 2025

External Reporting Board logo - white

+64 4 550 2030

Contact us


Privacy Statement Sitemap

NZ Goverment logo