Sunday 21 December 2014
The IASB tentatively decided to finalise the proposed amendment
The Interpretations Committee recommended that the IASB finalise the proposed amendment to clarify the accounting for borrowing costs
The IASB tentatively decided to include the proposed amendment within the next Improvements to IFRSs Exposure Draft
The Interpretations Committee recommended that the IASB amend the exemption for borrowing costs in IFRS 1
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