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Category Archives: Borrowing costs
Some examples of IFRS disclosure in 2010 year-end MD&A – Part 2
by John Hughes Another batch of these disclosures (the first installment was here), again focusing on year-end filings containing information about the impact of IFRS both on equity/the balance sheet and on the income statement. First, here’s an extract from … Continue reading
Posted in Borrowing costs, IFRS, Income taxes, MD&A
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Borrowing costs: problems with principles
One of the more significant impacts of adopting IFRS for some entities relates to the requirement to capitalize, as part of the cost of a “qualifying asset,” borrowing costs that are directly attributable to acquiring, constructing or producing that asset. … Continue reading
Posted in Accounting policies, Borrowing costs, IFRS
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