Statements (64)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
gptkb:IAS_16 |
| gptkbp:affects |
financial statements
|
| gptkbp:amended_by |
IFRS 9 Financial Instruments
|
| gptkbp:applies_to |
financial analysts
all entities preparing financial statements borrowing costs incurred during the construction of an asset |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
1 January 2009
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 23 Borrowing Costs
|
| gptkbp:includes |
borrowing costs related to inventories
|
| gptkbp:is_adopted_by |
multinational corporations
|
| gptkbp:is_affected_by |
interest rate changes
|
| gptkbp:is_analyzed_in |
financial audits
financial research studies |
| gptkbp:is_associated_with |
debt financing
|
| gptkbp:is_challenged_by |
accounting controversies
|
| gptkbp:is_cited_in |
financial regulations
IFRS 15 Revenue from Contracts with Customers |
| gptkbp:is_considered |
financial modeling
financial analysis investment decisions cost of capital calculations |
| gptkbp:is_described_as |
accounting standards manuals
|
| gptkbp:is_discussed_in |
accounting textbooks
accounting seminars accounting workshops professional accounting forums |
| gptkbp:is_essential_for |
capital-intensive industries
|
| gptkbp:is_evaluated_by |
financial analysts
financial audits |
| gptkbp:is_implemented_in |
publicly traded companies
|
| gptkbp:is_influenced_by |
economic conditions
market conditions |
| gptkbp:is_part_of |
gptkb:standard
financial governance financial reporting standards accounting education financial compliance frameworks accounting standards framework |
| gptkbp:is_referenced_in |
financial statements preparation
financial auditors |
| gptkbp:is_related_to |
asset management
financial reporting asset valuation capital projects interest capitalization capitalization policy interest expense |
| gptkbp:is_reviewed_by |
gptkb:International_Financial_Reporting_Interpretations_Committee
accounting reviews |
| gptkbp:is_subject_to |
regulatory oversight
audit scrutiny |
| gptkbp:is_used_by |
construction companies
|
| gptkbp:is_used_for |
financial reporting accuracy
financial reporting compliance |
| gptkbp:is_used_in |
budgeting processes
project financing |
| gptkbp:provides_information_on |
determining the amount of borrowing costs to capitalize
|
| gptkbp:replaced_by |
IAS 23 (2007)
|
| gptkbp:reports_to |
the accounting policy adopted for borrowing costs
|
| gptkbp:requires |
capitalization of borrowing costs
|