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By the end of this learning module you will have an understanding of IAS23 borrowing costs and the latest changes to the standard.

This module will cover:

  • an overview of IAS 23 borrowing costs
  • 2007 updates to IAS 23 applicable for accounting periods commencing on or after 1 January 2009
  • accounting treatment for: 
    - specific borrowings
    - general borrowings.

Course description provided by BPP.

Duration: 1 hour

Cost:  £30 (exc VAT)

Register now

You will be required to login to the BPP online centre using your membership number and password. Once logged in please select your course from the catalogue to book. 



Last updated: 25 May 2013