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
- Summary • 9 pages • 2022
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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 • 3 pages • 2021
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- R55,00
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The document gives a brief summary of IAS23 from definitions to disclosure.
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FAC3703 SUMMARY NOTES 2021.(FAC3703 - Specific Financial Reporting)
- Summary • 17 pages • 2021
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- R65,16
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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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