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Commission Regulation (EC) No 1260/2008 of 10 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 23 (Text with EEA relevance) (revoked)
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Article 1.In the Annex to Regulation (EC) No 1126/2008, International Accounting...
Article 2.Each company shall apply IAS 23 (revised 2007), as set...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL ACCOUNTING STANDARD 23
Borrowing costs eligible for capitalisation
10 The borrowing costs that are directly attributable to the acquisition,...
11 It may be difficult to identify a direct relationship between...
12 To the extent that an entity borrows funds specifically for...
13 The financing arrangements for a qualifying asset may result in...
14 To the extent that an entity borrows funds generally and...
15 In some circumstances, it is appropriate to include all borrowings...
Excess of the carrying amount of the qualifying asset over...
Appendix Amendments to other pronouncements
A1 IFRS 1 First-time Adoption of International Financial Reporting Standards is...
A2 In IAS 1 Presentation of Financial Statements the last sentence...
A4 In IAS 11 Construction Contracts the last sentence of paragraph...
A5 In IAS 16 Property, Plant and Equipment paragraph 23 is...
A6 In IAS 38 Intangible Assets paragraph 32 is amended as...
A7 In IFRIC Interpretation 1 Changes in Existing Decommissioning, Restoration and...
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