Ias23 - Study guides, Study notes & Summaries

Looking for the best study guides, study notes and summaries about Ias23? On this page you'll find 3 study documents about Ias23.

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IAS 23 Borrowing costs
  • IAS 23 Borrowing costs

  • Summary • 9 pages • 2022
  • This document describes a short and efficient summary as well as class examples of the content covered in the IAS23 standard.
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SUMMARY: ACCOUNTING BORROWING COSTS (IAS23)
  • SUMMARY: ACCOUNTING BORROWING COSTS (IAS23)

  • Summary • 3 pages • 2021
  • The document gives a brief summary of IAS23 from definitions to disclosure.
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FAC3703 SUMMARY NOTES 2021.(FAC3703 - Specific Financial Reporting)
  • FAC3703 SUMMARY NOTES 2021.(FAC3703 - Specific Financial Reporting)

  • Summary • 17 pages • 2021
  • FAC3703 - Specific Financial Reporting. FAC3703 SUMMARY NOTES . Definition of government grants  Categories • Asset-based grants • Income-based grants • Grants related to loans  Tax • Current • Deferred  Repayment  Disclosure  SIC 10 – No specific relation to operating activities Government Grants - Definition: Government assistance Transfer of resources to entity Past/future compliance Certain conditions linked to activities of entity Categories: Asset-base...
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