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Educational Material 4 – Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty – Borrowing costs IAS 23
Overview
This educational material highlights the requirements within IFRS that are
relevant for entities considering how the pandemic affects their accounting with a specific
focus on IAS 23 Borrowing Costs.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Educational material Financial Reporting Application of IFRS COVID-19 Borrowing costs |
| Categories | Financial Reporting |
| Date | April 2020 |
| File |