المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Borrowing costs



محاسب متخصص
08-10-2014, 09:24 AM
This version includes amendments resulting from IPSASs issued up to January 15,
2013.
IPSAS 5, Borrowing Costs was issued in May 2000.
Since then, IPSAS 5 has been amended by the following IPSASs:
 IPSAS 32, Service Concession Arrangements: Grantor (issued October
2011)
Table of Amended Paragraphs in IPSAS 5
Paragraph Affected How Affected Affected By
6 Amended IPSAS 32 October 2011
42A New IPSAS 32 October 2011