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Commission Regulation (EC) No 1725/2003 of 29 September
2003 adopting certain international accounting standards
in accordance with Regulation (EC) No 1606/2002 of the
European Parliament and of the Council
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This revised International
Accounting Standard supersedes IAS 23, capitalisation of
borrowing costs, approved by the Board in March 1984. The
revised Standard became effective for financial statements
covering periods beginning on or after 1 January 1995.
One SIC interpretation relates to
IAS 23:
- SIC-2: consistency - capitalisation of borrowing costs.
The standards, which have been
set in bold italic type, should be read in the context of the
background material and implementation guidance in this
Standard, and in the context of the "Preface to
International Accounting Standards". International
Accounting Standards are not intended to apply to immaterial
items (see paragraph 12 of the Preface).
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