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Division INTERNATIONAL ACCOUNTING STANDARD 23F1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Borrowing Costs
  2. Borrowing costs eligible for capitalisation
  3. Excess of the carrying amount of the qualifying asset over recoverable amount
  4. Commencement of capitalisation
  5. Suspension of capitalisation
  6. Cessation of capitalisation

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 2 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)