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Ind AS 23

Governs the capitalisation of borrowing costs directly attributable to the acquisition or construction of a qualifying asset.

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Related terms

  • Ind AS 20

    Governs the accounting for government grants, including the timing and basis on which such grants are recognised in profit or loss.

  • Ind AS 21

    Governs the effects of changes in foreign exchange rates, including how to translate transactions and balances denominated in a foreign currency.

  • Ind AS 24

    Governs related party disclosures — identifying related parties and the information required about transactions and outstanding balances with them.

  • Ind AS 33

    Governs the computation and disclosure of earnings per share (EPS), both basic and diluted.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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